Notice of requirement was reasonable

The taxpayer a qualified accountant became an unpaid director of a new company. He played virtually no role in running it other than to deal with payroll draw up its accounts and submit its VAT and PAYE returns. The company was late paying the PAYE and National Insurance liability so HMRC issued notices of requirement on the taxpayer and the other directors to provide security for those payments. The taxpayer appealed against the notice but this was 14 months late. The First-tier Tribunal refused permission for the late appeal.

The Upper Tribunal found that the First-tier Tribunal had not acted unlawfully or unfairly in not granting the application for late appeal. On the taxpayer’s submission that the First-tier Tribunal’s directions gave the impression it had already given permission for the late appeal the tribunal said there was ‘nothing’ in this point. It was clear...