Charles Horder v The Commissioners for HM Revenue and Customs [2023] UKUT 00106 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Miles and Judge Guy Brannan on 12 May 2023
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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