The company’s failure to pay National Insurance contributions was attributable to the neglect of the sole director of the company at the relevant times, and the individual was liable for the company’s unpaid contributions.

From 2015 onwards, the appellant became involved with a number of companies. In the space of three months, the appellant had been appointed to four directorships, and from 16 July 2015, he was the sole company officer responsible for the management and control of all four companies. The appellant’s appointments subsequently increased again in late 2015 and during 2016. 

On 13 April 2015, the appellant was appointed as a director of a company (‘SPSFL’) and became the sole director at the instigation of another company (‘CJA plc’). CJA had acquired 82 out of 102 shares in SPSFL on the same day; the other 20 shares were retained by the existing individual shareholder (JB). JB had suffered a