Tsimboykas (T/A Starbright Cleaning) v Customs and Excise: VDT 9 Dec 2004

VDT VAT – security requirement – Respondents accepting by time of hearing that Appellant’s compliance record satisfactory – requirement of security to be withdrawn – tribunal required to consider conditions at the time security demanded – requirement reasonably imposed – appeal dismissed.

Citations:

[2004] UKVAT V18881

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 June 2022; Ref: scu.221136