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Tax law [2026] UKFTT 720 (TC)

Gadsden v Revenue and Customs (National Insurance contributions - Class 2 - late payment - ignorance or error - due care and diligence - reliance on professional advisers - deficiency notices - State Pension entitlement)

Gadsden v Revenue and Customs (National Insurance contributions - Class 2 - late payment - ignorance or error - due care and diligence - reliance on professional advisers - deficiency notices - State Pension entitlement) [2026] UKFTT 720 (TC) (14 May 2026)

The Tribunal allowed a late-payment appeal over Class 2 National Insurance contributions, finding the taxpayer's error was not due to lack of due care and diligence.

  • National insurance contributions
  • Class 2 contributions
  • Late payment
  • Due care and diligence
  • Reliance on professional advisers
  • State pension entitlement
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Tax law [2026] UKFTT 720

Gadsden v Revenue and Customs (National Insurance contributions - Class 2 - late payment - ignorance or error - due care and diligence - reliance on professional advisers - deficiency notices - State Pension entitlement)

Gadsden v Revenue and Customs (National Insurance contributions - Class 2 - late payment - ignorance or error - due care and diligence - reliance on professional advisers - deficiency notices - State Pension entitlement) [2026] UKFTT 720 (TC) (14 May 2026)

The tribunal allowed Mr Gadsden’s appeal, holding that his late Class 2 National Insurance payments could be treated as paid because his error was not due to a lack of due care and diligence.

  • National insurance contributions
  • Class 2 contributions
  • Late payment
  • Due care and diligence
  • Reliance on professional advisers
  • State pension entitlement
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Tax law [2026] UKFTT 654 (TC)

Professional Game Match Officials Ltd & Anor v Revenue and Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS - Employment status)

Professional Game Match Officials Ltd & Anor v Revenue and Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS - Employment status) [2026] UKFTT 654 (TC) (01 May 2026)

The tribunal held that National Group referees’ match engagements with PGMOL were contracts for services, not employment, so HMRC’s PAYE and NICs notices failed.

  • Employment status
  • Paye regulation 80
  • Class 1 national insurance contributions
  • Contracts of service vs contracts for services
  • Multi-factorial evaluation
  • Mutuality of obligation
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Tax law [2026] UKFTT 480 (TC)

Jenkins-Yates v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - personal liability notice - whether company's failure to pay national insurance contributions was attributable to 'neglect' on the part of director - s.121C of the Social Security Administration Act 1992 - a standard of conduct and an 'objective' test - comparing the actions of the particular individual with the actions that would be taken by a 'reasonable' and 'prudent' individual in similar circumstances)

Jenkins-Yates v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - personal liability notice - whether company's failure to pay national insurance contributions was attributable to 'neglect' on the part of director - s.121C of the Social Security Administration Act 1992 - a standard of conduct and an 'objective' test - comparing the actions of the particular individual with the actions that would be taken by a 'reasonable' and 'prudent' individual in similar circumstances) [2026] UKFTT 480 (TC) (27 March 2026)

The tribunal dismissed a director’s appeal against a personal liability notice for unpaid NICs, holding the company’s failure was attributable to his neglect.

  • National insurance contributions
  • Personal liability notice
  • Directors' duties
  • Neglect
  • Coronavirus job retention scheme
  • Delegation of statutory duties
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Tax law [2026] UKFTT 480

Jenkins-Yates v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - personal liability notice - whether company's failure to pay national insurance contributions was attributable to 'neglect' on the part of director - s.121C of the Social Security Administration Act 1992 - a standard of conduct and an 'objective' test - comparing the actions of the particular individual with the actions that would be taken by a 'reasonable' and 'prudent' individual in similar circumstances)

Jenkins-Yates v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - personal liability notice - whether company's failure to pay national insurance contributions was attributable to 'neglect' on the part of director - s.121C of the Social Security Administration Act 1992 - a standard of conduct and an 'objective' test - comparing the actions of the particular individual with the actions that would be taken by a 'reasonable' and 'prudent' individual in similar circumstances) [2026] UKFTT 480 (TC) (27 March 2026)

The tribunal dismissed a director’s appeal against a personal liability notice for unpaid NICs, holding that the company’s failure to pay was attributable to his neglect.

  • National insurance contributions
  • Personal liability notice
  • Directors' duties
  • Neglect
  • Covid-19 support schemes
  • Personal-liability-notice
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Tax law [2026] UKFTT 1607 (TC)

Wood Group Engineering (North Sea) Ltd v Revenue and Customs (NATIONAL INSURANCE - Host Employer Provisions – Whether on the facts Appellant "made available employees" to a foreign employer)

Wood Group Engineering (North Sea) Ltd v Revenue and Customs (NATIONAL INSURANCE - Host Employer Provisions – Whether on the facts Appellant "made available employees" to a foreign employer) [2026] UKFTT 1607 (TC) (12 January 2026)

The Tribunal held that Wood Group Engineering (North Sea) Ltd was a host employer under the 1978 Regulations and dismissed its appeal against secondary NICs.

  • National insurance contributions
  • Host employer provisions
  • Employment status
  • Anti-avoidance
  • Offshore employment arrangements
  • National-insurance-contributions
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Tax law [2026] UKFTT 1607

Wood Group Engineering (North Sea) Ltd v Revenue and Customs (NATIONAL INSURANCE - Host Employer Provisions – Whether on the facts Appellant "made available employees" to a foreign employer)

Wood Group Engineering (North Sea) Ltd v Revenue and Customs (NATIONAL INSURANCE - Host Employer Provisions – Whether on the facts Appellant "made available employees" to a foreign employer) [2026] UKFTT 1607 (TC) (12 January 2026)

The Tribunal held that Wood Group Engineering (North Sea) Ltd was a host employer under the 1978 Regulations and dismissed its NIC appeal.

  • National insurance contributions
  • Host employer provisions
  • Employment status
  • Anti-avoidance
  • Offshore employment structures
  • National-insurance-contributions
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Tax law [2025] UKFTT 1607

Wood Group Engineering (North Sea) Ltd v Revenue And Customs (NATIONAL INSURANCE - Host Employer Provisions)

Wood Group Engineering (North Sea) Ltd v Revenue And Customs (NATIONAL INSURANCE - Host Employer Provisions) [2025] UKFTT 1607 (TC) (22 December 2025)

The tribunal dismissed Wood Group Engineering’s appeal, holding it was a host employer liable for secondary Class 1 NICs under the 1978 Regulations.

  • National insurance contributions
  • Host employer provisions
  • Anti-avoidance
  • Employment status
  • Offshore employment arrangements
  • National-insurance-contributions
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Tax law [2025] UKFTT 1607 (TC)

Wood Group Engineering (North Sea) Ltd v Revenue And Customs (NATIONAL INSURANCE - Host Employer Provisions)

Wood Group Engineering (North Sea) Ltd v Revenue And Customs (NATIONAL INSURANCE - Host Employer Provisions) [2025] UKFTT 1607 (TC) (22 December 2025)

The tribunal dismissed Wood Group Engineering (North Sea) Ltd’s appeal, holding it was a host employer liable for secondary Class 1 NICs under the 1978 Regulations.

  • National insurance contributions
  • Host employer provisions
  • Employment status
  • Anti-avoidance
  • Offshore employment structures
  • National-insurance-contributions
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Tax law [2025] UKFTT 920

Lyon v Revenue and Customs (Late appeal - Martland considered - length of delay - whether good reason for delay - whether late appeal appropriate in all the circumstances)

Lyon v Revenue and Customs (Late appeal - Martland considered - length of delay - whether good reason for delay - whether late appeal appropriate in all the circumstances) [2025] UKFTT 920 (TC) (31 July 2025)

The Tribunal refused permission for a late appeal against a Personal Liability Notice, finding a serious delay and no good reason for missing the deadline.

  • Late appeals
  • Personal liability notice
  • National insurance contributions
  • Director's liability
  • Procedural time limits
  • Late-appeals
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United Kingdom decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.