ATM All Trade Maintence Ltd v Customs and Excise: VDT 5 Apr 2005

VAT – Notice of requirement to provide security – risk to the revenue – on independent review the amount of guarantee increased by the Reviewing Officer – phoenix company – reasonableness of decision considered – Human Rights Act raised by director and considered – appeal dismissed

Citations:

[2004] UKVAT V19030

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 August 2022; Ref: scu.225131