NIM12213 - NICs Personal Liability Notices: PLN tribunal decisions
Section 121C of the Social Security Administration Act 1992 (SSAA 1992)
Decisions by the independent Tax Tribunal in respect of Personal Liability Notice appeals include:
Whilst it바카라 사이트™s recognised that the First-tier Tribunal decisions are not binding and do not set case precedent, as noted by Judge Amanda Brown in , they can be 바카라 사이트˜persuasive and illustrative of the approach to be taken바카라 사이트™.
You can see the significance of the Upper Tribunal decision in , at NIM12204.
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