The commissioners had served a notice on the taxpayer requiring him to pay security for his tax liabiities. He appealed out of time against the finding, and was prosecuted for having continued to trade without providing the security. He appealed.
Held: The appeal failed. The legislation made no provision for suspension of the requirement not to trade. A leaflet from the commissioners might have created a legitimate expectation that the trader could continue pending a proper appeal, but no such expectation was created where, as here, the appeal was lodged out of time.
Sedley LJ, Nelson J
Times 02-Aug-2007,  EWHC 1805 (Admin)
Value Added Tax Act 1994 72(11), Customs and Excise Management Act 1979 171(4)
England and Wales
Updated: 12 September 2021; Ref: scu.258526