Other cases that caught our eye: 26 May 2023

Late appeal allowed: C Horder v HMRC [2023] UKUT 106 (TCC) (11 May 2023) is an unfortunate case in which an unpaid director of a company who accepted that he was a ‘patsy’ for the company’s shadow director found himself liable to provide HMRC with security for PAYE and NIC payments and subject to a criminal charge for failing to do so. The director made an application for a late appeal against the notice requiring security. The approach of the tribunals to such applications is well established and the UT had little difficulty in concluding that the FTT’s decision not to allow it contained no errors and so dismissed the appeal. There are a couple of points of wider interest in the decision. The first is that the FTT had heard both the application for the late appeal and the substantive appeal at the same time. Because...