VAT – Default surcharge – Reasonable excuse – Effect of reasonable excuse for earlier default on surcharge under appeal – Aardvark Excavations Ltd [2007] UKVAT V20468 applied – Appeal allowed in part – Section 59 VAT Act 1994

[2010] UKFTT 220 (TC)
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.422228

VAT – assessment covering 9 year period following failure to register – Appellant had submitted SA income tax returns showing turnover above VAT registration threshold – whether assessment time barred under 73(6) VATA because information about turnover already held by HMRC – no – whether assessment time barred by s 77 VATA in whole or in part (3 year time limit) – no, because although no penalty actually imposed for non-registration, circumstances giving rise to a liability for such a penalty existed and therefore 20 year extended time limit in s 77(4) VATA engaged – reliance on accountant to advise on tax did not affect this – appeal on preliminary issue dismissed

[2010] UKFTT 471 (TC)
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.426640

VALUE ADDED TAX – input tax – denial of right to deduct on grounds of alleged knowledge or means of knowledge of fraud by others – alleged MTIC and contra-trading – whether shown that appellant’s transactions connected with fraudulent evasion of VAT – yes – whether appellant ‘knew or should have known’ of fraud – yes – right to deduct validly refused – appeal dismissed

[2009] UKFTT 360 (TC)
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.409169

ZERO-RATING – Building – Aids for the handicapped – Construction of en-suite bathrooms and wcs for handicapped persons in nursing home – Extension of en-suite facilities into former corridor, construction of new corridor outwith the existing walls – Whether zero-rated – Provision in Notice 701/7 para 6.5 allowing zero-rating of restoring space elsewhere in the building – Whether explanation of law or extra-statutory concession – VATA 1994, Sch 8, Gp 12, Item 11

[2005] UKVAT V19123
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.229577

VDT VALUE ADDED TAX – input tax – trader claiming large input tax refund – claim refused by Respondents – claim supported by invoices from dissolved company and from companies with common or family directors – no reliable evidence that stated prices genuine – admission that no payment made – scale of purchases implausible – Appellant’s director unreliable witness – appeal dismissed

[2005] UKVAT V19158
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.229601

reasonable excuse appeal

[2005] UKVAT V19337
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.238069

reasonable excuse appeal

[2005] UKVAT V19201
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.229642

SUPPLIES – Appellant administering and distributing grants on behalf of Learning and Skills Council for England – whether a supply of services to the recipients of the grants and whether such supplies are carried out in the course or furtherance of a business – on the facts, no supply of services to the recipients – appeal allowed

[2005] UKVAT V19310
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.237993

Assessment: Whether discretion to make assessment; whether exercised in the instant case; assessment discharged. VATA 1994, s.73.

[2005] UKVAT V19298
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.238027

Zero rating – supplies of shelves, desk tops, bed bases and wardrobes in the course of an approved alteration of a protected building VATA 1994 Group 6 Item 3 – were they fitted furniture – VATA 1994, Group 5 Note 22 – appeal allowed in part

[2005] UKVAT V19126
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.229566

ELECTION TO TAX – Belated notification – Evidence of election – Whether notification made after property has been sold can be effective – Yes – Whether fact that VAT was charged on rents was sufficient evidence of election – Yes – VATA Sch 10 pp 2 and 3(6)

[2005] UKVAT V19326
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.238049

reasonable excuse appeal

[2005] UKVAT V19313
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.237995

ASSESSMENTS UNDER S.73 VATA – wholesale jeweller – underdeclarations for 12 accounting periods – discrepancies in business and financial information supplied – no attendance at hearing by or for Appellant – appeal dismissed – costs awarded to Respondents

[2005] UKVAT V19360
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.238061

Value added tax – penalties – default surcharge – whether postal problems a reasonable excuse – no

[2005] UKVAT V19142
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.229564

reasonable excuse appeal

[2005] UKVAT V19340
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.238033

PARTIAL EXEMPTION – Special method – Approval – Appellant applied for group registration conditional upon proposal for special method being accepted – Commissioners granted group registration without considering special method proposal – Appellant continued for 18 months on standard method – Whether approval to use special method granted – No – Appeal dismissed – VAT General Reg’s r. 102

[2005] UKVAT V19122
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.229567

Deduction of input tax – Company paying the investor relations expenses of two listed companies that held 40% and 60% respectively of its share capital – Whether services received were services rendered to the company and were services to be used by the company for the purposes of its business – Whether services only satisfied those tests in part

[2005] UKVAT V19345
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.238065

VAT – requirement for security – reasonable for the Commissioners to require it – appeal dismissed

[2005] UKVAT V19350
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.238067

SUPPLY – whether missing trader involved in supply to the Appellant or whether Appellant acquiring goods directly from EU suppliers – the former – appeal allowed

[2005] UKVAT V19355
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.238051

VALUE ADDED TAX – default surcharges – five surcharges – insufficiency of funds -liquidation of a main supplier – bad debts – late payment of invoices – whether Appellant had a reasonable excuse for each default – no – appeal dismissed – VATA 1994 Ss 59(7)(b) and 71(1)(a)

[2005] UKVAT V19346
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.238053

reasonable excuse appeal

[2005] UKVAT V19100
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.228563

reasonable excuse appeal

[2005] UKVAT V19091
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.228560

Value added tax – zero-rating – food – whether products were sweetened prepared food normally eaten with the fingers – no

[2005] UKVAT V19134
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.229555

The applicant challenged the decision to treat toasted sandwiches and their ‘meatball marinara’ as falling within Schedule 8 Part II Group 1 Note 3(b) of the 1994 act, and this as ‘standard-rated’ rather than ‘zero-rated’ for the purposes of Value Added Tax.

Rimer, McCombe, Briggs LJJ
[2014] EWCA Civ 773
Bailii
Value Added Tax Act 1994
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.526388

UTTC VAT default surcharge – payment received by HMRC one day late – Appellant on holiday when return and VAT due which caused delay in payment – whether in the circumstances a penalty of andpound;1,256.97 was unfair and disproportionate – no – whether reasonable excuse – no – Appeal dismissed

Michael S Connell
[2014] UKFTT 464 (TC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525967

UTTC VAT default surcharge – payment made two days late – insufficiency of funds – whether reasonable excuse – no – whether penalty disproportionate – no – appeal dismissed

[2014] UKFTT 466 (TC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525966

UTTC VAT default surcharge – VAT paid late – insufficiency of funds – Appellant awaiting payment for construction work undertaken from bodies within the public sector – whether reasonable excuse – no – Appeal dismissed

Connell TJ
[2014] UKFTT 469 (TC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525968

UTTC Value Added Tax – Reduced rate supply – Energy saving materials – Insulation for roofs – Polycarbonate panels for conservatories – Panels supplied to create new roof – Panels supplied to replace existing panels – Whether energy saving materials comprising insulation for roofs – Appeal allowed – VATA 1994 Schedule 7A Group 2

[2014] UKUT 202 (TCC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525962

UTTC VALUE ADDED TAX – whether certain kinds of dog food were pet food – meaning of ‘meal’ in expression ‘biscuits and meal’ in zero-rating schedule

[2014] UKUT 204 (TCC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525963

UTTC VAT default surcharge – five late payments appealed – insufficiency of funds and illness of proprietor – whether reasonable excuse – no – whether surcharges disproportionate – no – Appeal dismissed

[2014] UKFTT 468 (TC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525960

UTTC VAT default surcharge – VAT return late and VAT not paid on time – whether due to circumstances outside its control – yes – whether reasonable excuse – yes – appeal allowed

[2014] UKFTT 467 (TC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525953

UTTC VAT – default surcharge – s 59 VATA 1994 – whether reasonable excuse – Appeal dismissed

[2014] UKFTT 476 (TC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525956

UTTC VALUE ADDED TAX – default penalty surcharge – whether appellant liable for the penalty – yes – whether there was a reasonable excuse for late payment – no – whether penalty disproportionate – no

[2014] UKFTT 472 (TC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525959

UTTC VAT – default surcharge – s 59 VATA 1994 – whether reasonable excuse – Appeal dismissed

[2014] UKFTT 475 (TC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525961

FTTTx VAT – input tax – claim for deduction -were invoices valid -no-was there any other evidence which could have been accepted – no -did respondents exercise their discretion reasonably -yes-was penalty appropriate-yes- appeal dismissed

[2014] UKFTT 373 (TC)
Bailii

VAT

Updated: 03 December 2021; Ref: scu.525370

FTTTx VALUE ADDED TAX – default surcharge – section 59 Value Added Tax Act 1994 – whether deferral agreements excluded default surcharges – whether default in period 05/12- whether return sent in one day late so that surcharge liability period extended – whether result disproportionate – appeal dismissed-

Brannan TJ
[2014] UKFTT 398 (TC)
Bailii

VAT

Updated: 03 December 2021; Ref: scu.525398

FTTTx VAT – default surcharge – whether penalty proportionate – appeal allowed

[2014] UKFTT 355 (TC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525392

FTTTx VAT – taxi service – fares collected by taxpayer from account customers and paid to non-taxable drivers – identity of drivers not known to customers in advance – whether tax due on fares so collected and then passed on – principles of agency – appeal allowed

[2014] UKFTT 358 (TC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525357

FTTTx VALUE ADDED TAX – Assessment in respect of input tax – whether invoices in question had been paid within six months of issue – no – whether assessment to the best of the officer’s judgment – yes – appeal dismissed

[2014] UKFTT 364 (TC)
Bailii

VAT

Updated: 03 December 2021; Ref: scu.525332

VAT default surcharge – VAT paid late – Appellant mistakenly believed VAT was in credit and deducted ‘credit’ from VAT payment – whether reasonable excuse – no – insufficiency of funds – whether reasonable excuse – no – Appeal dismissed

[2014] UKFTT 262 (TC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525307

FTTTx VALUE ADDED TAX – default surcharge – payments made a few days late – no reasonable excuse – appellant suffering financial difficulties in recession – unfairness of penalty – appeal dismissed

[2014] UKFTT 331 (TC)
Bailii

VAT

Updated: 03 December 2021; Ref: scu.525337

FTTTx VAT default surcharge – whether Appellant within surcharge period at the date of default – yes – whether appeal brought timeously – no- whether reasonable excuse – no – appeal dismissed

[2014] UKFTT 384 (TC)
Bailii

VAT

Updated: 03 December 2021; Ref: scu.525316

FTTTx VALUE ADDED TAX – MTIC fraud – whether the appellant knew or should have known of the connection between its purchases in relation to which deduction of input VAT was claimed and fraudulent evasion of VAT – held deduction of the input tax would be denied because the appellant knew of the connection or if it did not then it knew that the only reasonable explanation for the transactions in issue was that they were connected with fraudulent evasion of VAT – appeal dismissed

[2014] UKFTT 354 (TC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525334

VAT – Penalty – late returns and payment – whether reasonable excuse on the ground of appeal – No – Appeal disallowed

[2014] UKFTT 268 (TC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525305

FTTTx PROCEDURE – Strike out application – MTIC appeal – Whether Tribunal has jurisdiction to strike out part of appellants’ case – If so whether appropriate to exercise its discretion to so under rule 8(3)(c) Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009

[2014] UKFTT 319 (TC)
Bailii

VAT

Updated: 03 December 2021; Ref: scu.525339

VAT – INPUT TAX – HMRC denied input tax claims totalling pounds 1,847,976.80 in respect of 16 transactions of mobile phones and CPUs – Was there a VAT Loss? – Yes – Was the loss fraudulent? – Yes – Were the Appellant’s transactions connected with the fraud? – Yes – Did the Appellant know or should have known that its transactions were connected to fraudulent evasion of VAT? – Yes the Appellant knew – Appeal dismissed

[2014] UKFTT 241 (TC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525310

FTTGc Value Added Tax – Input tax – Museum making both exempt and taxable supplies – Exempt supplies of admissions to museum and taxable supplies (standard rated and zero rated) of items sold in museum shop – Whether expenditure incurred in creating museum exhibits should be treated as residual input tax – Value Added Tax Regulations 1995, reg 101(2)(b) and (d) and (10) – Appeal allowed in part

[2014] UKFTT 308 (TC)
Bailii

VAT

Updated: 03 December 2021; Ref: scu.525297

VALUE ADDED TAX – supply of replacement box sash windows and supply of draught stripping for windows – installation of energy-saving materials – supplies at reduced rate of VAT – whether single supply or separate supplies so that supply of draught stripping for windows is a supply at reduced rate – if single supply, whether nevertheless the reduced rate of VAT should be applied to draught stripping work as a concrete and specific aspect of the single supply – on the facts the supply of draught stripping for windows is a separate supply taxable at the reduced rate of VAT – appeal allowed – s 29A and Group 2, Sch. 7A VATA 1994

[2014] UKFTT 221 (TC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525214

FTTTx VAT – flat rate scheme – application to backdate change in trade classification refused by HMRC – whether decision reasonable – appeal dismissed

[2014] UKFTT 234 (TC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525205

FTTTx Value Added Tax – Flat Rate Scheme – whether registration can be backdated – whether exceptional circumstances – no – appeal dismissed

[2014] UKFTT 203 (TC)
Bailii

VAT

Updated: 03 December 2021; Ref: scu.525202

FTTTx Value Added Tax – default surcharge for late payment – whether a reasonable excuse – elderly taxpayer with poor memory – yes – appeal allowed

[2014] UKFTT 225 (TC)
Bailii

VAT

Updated: 03 December 2021; Ref: scu.525206

VALUE ADDED TAX – civil evasion penalty – section 60 VATA 1994 – understatement of sales – whether dishonest – quantum of assessments to VAT and penalty – assessments excessive – appeal allowed in part

[2014] UKFTT 307 (TC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525267

VAT default surcharge – insufficiency of funds – whether reasonable excuse – no – appeal dismissed

[2014] UKFTT 237 (TC)
Bailii

VAT

Updated: 03 December 2021; Ref: scu.525208

VALUE ADDED TAX – default surcharge

[2014] UKFTT 244 (TC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525269

Claim for historic bad debt relief, after change in limitation period.

Rimer, Kitchin LJJ, Sirc Chirstopher Clarke
[2014] EWCA Civ 433
Bailii
Value Added Tax Act 1983 22
England and Wales

VAT

Updated: 02 December 2021; Ref: scu.523695

VAT – sporting exemption – true beneficiaries – provision of boathouse under licence to three Cambridge clubs – whether the clubs or the rowers were the true beneficiaries – on the facts, the clubs were the true beneficiaries – issue decided in favour of the Appellant

[2021] UKFTT 382 (TC)
Bailii
England and Wales

VAT

Updated: 02 December 2021; Ref: scu.669762

ECJ VAT – Special scheme for travel agents – Transactions carried out outside the European Union – Sixth Council Directive 77/388/EEC – Article 28(3) – Directive 2006/112/EC – Article 370 – ‘Standstill’ clauses – Amendment of national legislation during the transposition period

C.G. Fernlund
C-599/12, [2014] EUECJ C-599/12
Bailii
European

VAT

Updated: 01 December 2021; Ref: scu.522484

ECJ Taxation – Value added tax – Origin and scope of the right of deduction – Dissolution of a partnership by a partner – Acquisition of a portion of the client base of that partnership – Contribution in kind to another partnership – Payment of input tax – Whether deduction possible

A. Borg Barthet, P
C-204/13, [2014] EUECJ C-204/13
Bailii
European

VAT

Updated: 01 December 2021; Ref: scu.522487

The parties disputed the effect as between them of a Missing Trader Intra-Community VAT fraud.

David Donaldson QC
[2014] EWHC 207 (Ch)
Bailii

VAT

Updated: 01 December 2021; Ref: scu.522122

ECJ (Judgment Of The Court) Taxation – Common system of value added tax – Directive 2006/112/EC – Deduction of input tax – Supplies made – Tax inspection – Supplier not having the necessary resources – Concept of tax evasion – Obligation to make a finding of tax evasion of the court’s own motion – Requirement that the service actually be supplied – Requirement to keep accounts in sufficient detail – Legal proceedings – National court prohibited from classifying the tax evasion as a criminal offence and adversely affecting the applicant’s situation

JL da Cruz Vilaca, P
C-18/13, [2014] EUECJ C-18/13
Bailii
Directive 2006/112/EC
European

VAT

Updated: 30 November 2021; Ref: scu.521831

VAT – input tax – Fleming claim.

Barlow TJ
[2014] UKFTT 170 (TC)
Bailii
England and Wales

VAT

Updated: 30 November 2021; Ref: scu.521803

FTTTx VAT default surcharge – VAT return filed late and payment made late due to ‘due to oversight’ – whether reasonable excuse – no – Appeal dismissed

[2014] UKFTT 190 (TC)
Bailii

VAT

Updated: 30 November 2021; Ref: scu.521799

FTTTx Vat – late payment – appellants say genuine mistake made – financial controller off and new software being installed – whether reasonable excuse – no – appeal dismissed

[2014] UKFTT 154 (TC)
Bailii

VAT

Updated: 30 November 2021; Ref: scu.521800

FTTTX VALUE ADDED TAX – default surcharge – surcharge at 10% rate – fourth alleged default- whether reasonable excuse – on the facts yes -whether first non-appealable default a material default in relation to fourth default – meaning of section 59(8) Value Added Tax Act 1993- whether reasonable excuse for first default -on the facts yes – appeal allowed

[2014] UKFTT 177 (TC)
Bailii
England and Wales

VAT

Updated: 30 November 2021; Ref: scu.521806

FTTTx VAT – importation of silver bullion without payment of VAT -seizure of bullion by UKBA – decision not to restore – was decision reasonable – no – decision set aside and matter remitted to UKBA for fresh decision

[2014] UKFTT 179 (TC)
Bailii
England and Wales

VAT

Updated: 30 November 2021; Ref: scu.521801

FTTTx VAT – Freemasonry – the Grand Lodge – Art 132(1)(l) VAT Directive: aims of a philosophical, philanthropic, religious or civic nature.

Hellier J
[2014] UKFTT 164 (TC)
Bailii
England and Wales

VAT

Updated: 30 November 2021; Ref: scu.521810

FTTTx Value added TAX – Treatment of supplies by primary ticket agent – Whether ‘Booking Fee’ exempt? – On facts – Yes – Appeal allowed

[2014] UKFTT 178 (TC)
Bailii
England and Wales

VAT

Updated: 30 November 2021; Ref: scu.521811

FTTTx VAT – sport – whether contract bridge a sport within Art 132(1)(m) of Principal VAT Directive

Hellier TJ
[2014] UKFTT 181 (TC)
Bailii

VAT

Updated: 30 November 2021; Ref: scu.521778

FTTTx VAT default surcharge – VAT not paid on time due to cash flow difficulties – whether reasonable excuse – no – whether surcharge disproportionate – no – whether time to pay arrangement in place for earlier default – yes – appeal allowed in part

[2014] UKFTT 191 (TC)
Bailii

VAT

Updated: 30 November 2021; Ref: scu.521784

Application for extension of time to request a decision giving full facts and reasons – dismissed.

Aleksander TJ
[2014] UKFTT 194 (TC)
Bailii
England and Wales

VAT

Updated: 30 November 2021; Ref: scu.521772

FTTTx VAT – default surcharges – s 59 VATA 1994 – whether reasonable excuse – whether disproportionate – appeals dismissed

[2014] UKFTT 195 (TC)
Bailii
England and Wales

VAT

Updated: 30 November 2021; Ref: scu.521780

FTTTx Value Added Tax – whether the goods allegedly acquired by and then sold and despatched abroad by Lightcare Ltd (in liquidation) had existed and whether they had corresponded to the goods described in the respective invoices – Appeal dismissed

[2014] UKFTT 174 (TC)
Bailii
England and Wales

VAT

Updated: 30 November 2021; Ref: scu.521769

FTTTx Value Added Tax – Input tax – Failure of derogation dealing with retail sales made through non-registered representatives to provide for any deduction in respect of input tax for costs borne by representatives, whilst nevertheless rendering the Appellant (on selling to those representatives) liable to VAT by reference to the retail open market selling price received by the representatives – whether the derogation, the UK statutory provision implementing it or the Notice of Direction, applying the derogation to the Appellant could be varied by us – reference of this question to the European Court of Justice – further issue of whether the derogation itself was unlawful and should be set aside, an issue that can only be determined by the ECJ – reference of that issue to the ECJ with an indication that the derogation was not proportionate since it imposed additional tax in excess of any calculation of the tax avoided but for the derogation, once the representatives incurred costs that had suffered VAT – additionally the derogation occasioned ‘sticking tax’, and an element of unfair competition between the Appellant and its representatives, and those selling through normal VAT-registered retailers

Nowlan TJ
[2014] UKFTT 172 (TC)
Bailii

VAT

Updated: 30 November 2021; Ref: scu.521771

FTTTx VAT – input tax – input tax denied on various invoices on the grounds that it was not appropriate to the Appellant company – was this view correct – in part – appeal allowed in part

[2014] UKFTT 160 (TC)
Bailii
England and Wales

VAT

Updated: 30 November 2021; Ref: scu.521787

VAT – exemption – commercial lettings – landlord insuring the properties – block policy – ‘insurance transactions’ – appeal dismissed

[2010] UKFTT 494 (TC)
Bailii
England and Wales

VAT

Updated: 30 November 2021; Ref: scu.426635

VAT – security – Appellant providing services to racehorse owners – Appellant’s director director of two other companies which failed owing large sums to revenue – Appellant’s own returns in arrears and owing substantial amount of tax – whether decision to require security reasonable – yes – appeal dismissed

[2010] UKFTT 200 (TC)
Bailii
England and Wales

VAT

Updated: 30 November 2021; Ref: scu.422216

reasonable excuse appeal

[2005] UKVAT V19328
Bailii
England and Wales

VAT

Updated: 30 November 2021; Ref: scu.238050

reasonable excuse appeal

[2005] UKVAT V19329
Bailii
England and Wales

VAT

Updated: 30 November 2021; Ref: scu.238032