The failure by a company to pay a National Insurance contributions debt was attributable to the neglect of an officer of the company. 

The appellant was the sole director and shareholder of a company (‘A1RP’), which entered compulsory liquidation on 3 July 2017, owing HM Revenue and Customs (HMRC) a National Insurance contributions (NICs) debt. The appellant had been the sole director and shareholder of two other prior companies which had gone into liquidation owing PAYE and NICs. He was disqualified from acting as a director for six years from 6 February 2019, which arose from the liquidation of one such company.

A1RP was set up in June 2015 and began operating in approximately January 2016. The company made a payment in respect of PAYE/NICs on 23 February 2016, in respect of the January 2016 period. Thereafter, A1RP continued to make net payments to employees, deducting NICs, but did not make any further payments in respect of PAYE