Highlake Ltd v Revenue and Customs: FTTTx 6 Dec 2016

FTTTx (Income Tax and National Insurance Contributions) Income Tax and National Insurance Contributions (NICs) – security for payment of PAYE and NICs – Income Tax Pay as You Earn Regulations 2003, Part 4a – Social Security (Contributions) Regulations 2001, Sch 4 – Value Added Tax – security for payment of VAT -para 4 Sch 11 Value added Tax act 1994 – no arrears at date of decision – whether requirement justified – whether supervisory or appellate jurisdiction – supervisory – reasonableness of decision – information available at date of decision only – appeal dismissed

Citations:

[2016] UKFTT 808 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, VAT, Taxes – Other

Updated: 29 January 2022; Ref: scu.573987