Carrol (T/A Home Improvements Co) v Revenue Customs: VDT 19 May 2006

VAT – Requirement to give security – Para.4(2)(a), Sch. 11, VATA 1994 -whether requirement reasonable – whether quantum of security required reasonable – Customs and Excise Commissioners v Peachtree Enterprises Ltd. [1994] STC 747 applied – Appellant had been involved as sole director in three companies which had failed owing VAT to the Commissioners – Appellant had been late in registering new business for VAT and had not paid all VAT due on time – Held requirement for security and quantum reasonable notwithstanding Appellant’s efforts to set up his new business on a more solid business footing – Appeal dismissed
[2006] UKVAT V19576
Bailii
England and Wales

Updated: 09 February 2021; Ref: scu.242777