The appellant, Charles Horder, appealed to the UT on the grounds that the First Tier Tribunal (FTT) had erred in law in its decision for permission to appeal out of time.

The NOR made Horder jointly liable to deposit money as security with a company, for whom he was a director, called Quadragina Ltd, which owed amounts in respect of PAYE and NICs arising from employment income paid to staff.

Horder had appealed to the FTT, but not until 14 months after the 30-day deadline. The FTT considered both the question of Horder’s application for a late appeal and the substantive appeal against the NOR.

It considered the principles set out by the UT in Martland v R & C Commrs and decided that the delay in appealing was ‘serious and significant’. Horder then appealed to the UT, which dismissed the appeal.

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