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JimLawyer
JimLawyer, Solicitor
Category: International Law
Satisfied Customers: 6426
Experience:  Senior Associate Solicitor
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My question relates to section 9 limitation act. The HMRC

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My question relates to section 9 limitation act. The HMRC are pushing for unpaid NIC from 2011....can they do this if it is beyond 6 years?
Assistant: What state are you in? It matters because laws vary by location.
Customer: Uk
Assistant: Has anything been filed or reported?
Customer: To who?
Assistant: Anything else you want the Expert to know before I connect you?
Customer: No

Hello, my name is ***** ***** I am a qualified lawyer happy to help you today.

They can "try" but no, the debt is time-barred. As such they may continue to chase despite being unable to use the courts to enforce the unpaid NIC.

I attach a series of template letters which should be self-explanatory - a previous customer had a similar problem and HMRC wrote off a few thousand pounds following receipt of these letters so your best chance is to use these and if all else fails, escalate the complaint to the adjudicator.

I hope this answers your question – if so could you please click 5 stars at the top of your screen, that will give me a rating on the site and I can answer any follow up questions at no extra charge.

Many thanks,

Jim

JimLawyer and 3 other International Law Specialists are ready to help you
Customer: replied 2 months ago.
Hi thanks - very helpful. If I may elaborate a little. This matter relates to one of these employers benefit trust schemes that we we encouraged to do as a limited company. It was considered a tax avoidance scheme which was totally legitimate and declared to HMRC in 2011 and 2012. Now the HMRC (as you will have seen in the media with the loan charge issues) are pursuing companies to pay this Barack as it is now considering ‘disguised remuneration’. Another important factor is that my company at the time has since been dissolved and is no longer existing! So is there even stronger rebuttal to defend this NIC/tax claim by the HMRC....I am concerned they will now pursue me as an individual rather than the limited company that has since been dissolved ?

Thanks, ***** ***** can only claim against a limited company and not the director. The only time a director can be held personally liable is in the context of misrepresentation or fraud. And if a limited company is now dissolved, it ceases to exist so cannot be sued .They would have to apply to companies house to reinstate the company in order to sue - but like I say, they are out of time in any event so they wouldn't go to the trouble of paying for a lengthy application process and to then start a claim which would be struck out (due to the time bar).

Customer: replied 2 months ago.
Ok and what about if a company was still trading - does the same apply. As we had done 2 of these schemes and one was with a company that has not been allowed to be struck off - so technically it is still live albeit never trading for the last 6 years? Is any debt again only pursuable to the company rather than individuals ? Is there any commentary that I could use to at least deflect off individuals because they are asking for a full breakdown of my personal assets and liabilities to pursue me for the 250,000 claimed debt!!

If it still trades, the claim is against the company only. Not the individuals. You would say to them that the limited company is a legal entity in its own right and any claim should be made against the company only (and assuming the claim is not time-barred). I would use the template letter (the first one) initially and highlight the above too. You do not need to give them a breakdown as simply put, the claim is not against you but the company

Customer: replied 2 months ago.
Ok thanks - out of interest do you work outside of just answer? Could we use your services if needed further?

Hi, solicitor-client relationships are not allowed via this site I am afraid. It is for information purposes only and does not constitute "legal advice" as such.

You would need a law firm for that but I can recommend http://www.slatergordon.co.uk which has a team who can deal in this area.

If you have further questions though then it's no problem to post new questions on the site and either myself or colleagues will pick it up to help.

Many thanks