In this case at the First Tier Tribunal, David Howick appealed against an HMRC personal liability notice making the appellant personally liable for Class 1 National Insurance Contributions which had not been paid for employees for at least a year. The NICs were due from an engineering company, S P Surface Finishers Limited, where the appellant was the sole director. The tax liability spans the period 6 April 2015 to 5 August 2016.

HMRC issued the Personal Liability Notice under section 121C Social Security Administration Act 1992 (SSAA 1992), and the appellant’s appeal is brought under the provisions of Section 121D SSAA 1992. 

The amount of NICs in dispute is £63,337.40, and statutory interest continues to accrue on this amount.