The First Tier Tribunal (FTT) has rejected the appeal from Michael Eames against a personal liability notice (PLN) of £108,059.07 plus interest with the court ruling that the failure of Eames’ company A1 Recovery Portsmouth Limited (A1RP) to pay PAYE and national insurance was due to ‘neglect’ by Eames.

Eames was the sole director of the motor repairs company A1 Recovery Portsmouth which was incorporated in 2015 and entered compulsory liquidation in July 2017 owing HMRC £108,059.07 in unpaid PAYE and national insurance. 

Prior to this, Eames was the director of two other companies, A1 Recovery Limited and A1 Recovery & Garage Services Limited, that also entered compulsory liquidation owing HMRC unpaid PAYE and national insurance totalling £70,301.59 and £79,151.41 respectively.