Steve Dale doesnt think there should be NI payments if there are no staff. All depends on when the payments are from. Not sure why this couldn't have been established before the day in court.
Either these relate to some while ago or HMRC are applying IR35 on 'self-employed' staff who should be PAYE.
If that were the case though HMRC would have advised them of this some while ago and Dale would have had ample time to challenge the decision.
Smacks of more delaying tactics with no real foundation.
I really feel for Bury fans being lumbered with this muppet and having to watch him kill their club.