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27th September 2012

Potential personal liability for company officers

Company officers need to be aware of the potential personal liability they can incur if their company does not discharge its obligations to pay National Insurance Contributions.

Company officers need to be aware of the potential personal liability they can incur if their company does not discharge its obligations to pay National Insurance Contributions. The case of O'Rorke v HMRC (currently under appeal) has highlighted HMRC's ability to look to company officers (directors, managers, secretary or similar officers) directly if there is an insolvency, if it can be shown that they acted not just fraudulently but with neglect in failing to ensure the company paid its contributions. The level of culpability required to give rise to the liability to make good, remains at large, but the warning is there. For further information, please contact Dominic Hopkins on 01604 233233 or email dominichopkins@hewitsons.com.

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