HMRC launched an enquiry into a national high street brand who had been placed into liquidation. It was alleged that the Directors of the company had failed to pay over £1.7 million of due National Insurance payments in an attempt to keep the company afloat.
A specialist HMRC team used their powers under Section 121C of the Social Security Administration Act 1992 to launch a full enquiry and to establish the facts with a view to seeking a Personal Liability Notice against our client, W, who had been a Director at the relevant time.
Opus Law vigorously denied our client had a personal liability and sought advice from the specialist tax division within Forths Forensic Accountants.
Following a lengthy investigation, and a compelling rebuttal being put at every turn, HMRC have confirmed that a decision has been taken to close their enquiry and take no further action against our client.
Case represented by Ben Jones, Opus Law.