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F Options Ltd v Customs and Excise: VDT 25 Apr 2005

Practice – Standover Application – Input Tax – Alleged carousel – Opposed application by Customs to standover for ECJ in Bond House Systems – Severe financial impact on Appellant – Guarantee required for provisional repayment – Preliminary issue on facts already directed – Time estimated 1 -2 days – Stand over refused

Citations:

[2005] UKVAT V19033

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 July 2022; Ref: scu.225140

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