GB (UK) Leisure Ltd v Customs and Excise: VDT 21 Jan 2005

VDT VAT – SECURITY – REQUIREMENT FOR – matrimonial breakdown – failure of business partnership between spouses – marriage difficulties not shown to be cause of failure of business – requirement for security reasonable and justified on basis that failure of previous business apparently commercial – appeal dismissed

Citations:

[2005] UKVAT V18915

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 June 2022; Ref: scu.222069