Charles Horder v The Commissioners for HM Revenue and Customs [2023] UKUT 00106 (TCC)

JurisdictionUK Non-devolved
JudgeMr Justice Miles,Judge Guy Brannan
Subject Matter12 May 2023
CourtUpper Tribunal (Tax and Chancery Chamber)
Published date17 May 2023
Neutral Citation: [2023] UKUT 00106 (TCC) Case Number: UT/2020/000398
UPPER TRIBUNAL
(Tax and Chancery Chamber) Royal Courts of Justice
Rolls Building
London
LATE APPEAL Notice of Requirement security for PAYE and NICs Appellant likely to be
convicted of a criminal offence if leave to appeal refused FTT refusing permission to appeal
out of time whether decision wrong in law whether contrary to Article 6 ECHR appeal
dismissed
Heard on: 25 April 2023
Judgment date: 11 May 2023
Before
MR JUSTICE MILES
JUDGE GUY BRANNAN
CHARLES HORDER Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: Andrew Young, Counsel, instructed by Lex Law.
For the Respondents: Joshua Carey, Counsel, instructed by the General Counsel and Solicitor
to His Majesty’s Revenue and Customs

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