Michael Stefan Duma v The Commissioners for HMRC
Tax LawUpper Tribunal (Tax and Chancery Chamber)5 Aug 2026[2026] UKUT 297 (TCC)
HMRC issued Notices of Requirement ("NORs") to Intech Ventures Limited and to Mr Michael Stefan Duma, requiring security for PAYE and NICs. Both appealed to the First-tier Tribunal (Tax Chamber) against the notices. The FTT…