Balmoral Ltd v Revenue and Customs: VDT 25 Aug 2005

VAT – requirement for security – appellant trading in mobile phones – appellant involved in chain of transactions in which supplier went missing having failed to account for or pay VAT said to have been paid by the appellant – requirement for security imposed following appellant’s failure to comply with HMRC’s instructions for those dealing in mobile phones – appeal dismissed

Citations:

[2005] UKVAT V19233

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 May 2022; Ref: scu.230181