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Gary Wagstaff v The Commissioners of HM Revenue and Customs [2022] UKUT 00327 (TCC))

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Hm Courts Tribunals Service
December 9
13:46 2022
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Read Full Decision in Wagstaff v HMRC final decision

National Insurance Contributions Personal Liability Notice company in creditors voluntary liquidation was the company liable to pay NICs whether notice issued out of time no General Rolling Stock principle applied appeal dismissed

Published 9 December 2022