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NATIONAL INSURANCE CONTRIBUTIONS � failure by limited company to pay contributions � Personal Liability Notice served on director � whether failure to pay contributions attributable to the neglect of the director � yes � whether the provisions of Article 6 Human Rights Convention relevant � no decision on applicability because no unreasonable delay on the facts � APPEAL DISMISSED
Ms Marika Lemos of Counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents
The Appellant has amended the basis of his appeal on a number of occasions.� By a revised statement of grounds dated 9 March 2017 and his skeleton argument his appeal is predicated on two grounds:
(1) The PLN should be dismissed under Human Rights Act 1998 (�HRA�) and Article 6(1) European Convention on Human Rights (�ECHR�) on the basis that he was entitle to a fair and public hearing within a reasonable time.� As the PLN was issued in September 2009 and the matter was finally called on for hearing on 20 June 2017 his human rights were breached (�the Human Rights Issue�).
(2) The company�s failure to pay the Class 1 NICs was not due to negligence on his part as, pursuant to section 172 Companies Act 2006 (�CA�) he had only acted in a way he considered to be in good faith and most likely to promote the success of the company for the members as a whole (�the Negligence Issue�).
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