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:
Jurisdiction:
England and Wales
VAT
Updated: 30 May 2022; Ref: scu.230181