HomeCase LibraryJenkins-Yates v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - personal liability notice - whether company's failure to pay national insurance contributions was attributable to 'neglect' on the part of director - s.121C of the Social Security Administration Act 1992 - a standard of conduct and an 'objective' test - comparing the actions of the particular individual with the actions that would be taken by a 'reasonable' and 'prudent' individual in similar circumstance

Tax

Jenkins-Yates v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - personal liability notice - whether company's failure to pay national insurance contributions was attributable to 'neglect' on the part of director - s.121C of the Social Security Administration Act 1992 - a standard of conduct and an 'objective' test - comparing the actions of the particular individual with the actions that would be taken by a 'reasonable' and 'prudent' individual in similar circumstance

[2026] UKFTT TC 480First-tier Tribunal (Tax)2026

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“FIRST-TIER TRIBUNAL TAX CHAMBER [Taylor House] Heard On: 9 December 2025Judgment Date: 27 March 2026 B e f o r e :”

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