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Mr. Considine, counsel, for the Appellant (for the purpose of applying for an adjournment only)
Mr. Walsh, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents
On 16 May 2011 the respondent served a Personal Liability Notice upon the appellant making him personally liable to pay the sum of �244,195.06 in respect of National Insurance Contributions that should have been paid to the respondent by The Airside Corporation Ltd in respect of the tax years ended 5 April 2008, 2009, 2010 and 2011.
The Personal Liability Notice was served on the basis that the respondent was satisfied that the appellant, as the sole director of that company, had caused the default in payment to arise as a result of his neglect in and about his duties as the company�s sole director. Accordingly, claimed the respondent, section 121C Social Security Administration Act 1992 was applicable.
The appellant requested a Review of the decision and the Review went against him. He then lodged an appeal with this Tribunal on 7 November 2011. The Grounds of Appeal are within the Notice of Appeal and appear at page H26 in the appeal bundle prepared by the respondent.
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