VDT VAT – SECURITY – Protection of Revenue – Company Directors involved in failed companies in the same business and operating from the same address as the Appellant companies- one of the Appellant companies poor VAT compliance record – downturn in business and threat to jobs not relevant – Appellants engaged in cash business VAT collected but not paid – threat to jobs due to Appellants’ actions not the imposition of security – Whether Respondents’ actions in requiring a security reasonable – Yes – Appeal dismissed – VAT ACT 1994 Schedule 11 p 4(1)
Citations:
[2005] UKVAT V19253
Links:
VAT
Updated: 04 July 2022; Ref: scu.238001
