24 July 2024
David-Ajibola Adeola Olabode v HMRC [2024] EWHC 1861 (Ch)
HMRC had presented a winding up petition and applied without notice for the appointment of provisional liquidators claiming that the company owed a significant NIC debt on payments made to employees. On the director’s application to set aside the appointment of the provisional liquidators HMRC maintained that there was a debt because the workers were employees of the company or the agency legislation (in the Social Security (Categorisation of Earners) Regulations 1978) rendered the company the secondary contributor in relation to payments made to the workers.
The High Court held that HMRC has failed to establish that a debt was due, ruling that HMRC had failed to demonstrate the lack of a bona fide dispute on any of the arguments advanced, and the petition has been dismissed.
You can find a copy of the judgment here.
Ben Elliott acted for the Applicant.
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