VDT VAT – NOTICE OF REQUIREMENT FOR SECURITY – Respondents considered that the Appellant posed a risk to the security of revenue because of its missing VAT returns and its failure to account for VAT on an invoice for property supplies – Appellant contended that the Respondents did not have sufficient grounds for the security and were seeking to rationalise their decision after the event – satisfied that the Respondents took account of relevant matters in assessing risk – the Appellant’s objections lacked substance – decision to require security was reasonable – Appeal dismissed.
Judges:
Michael Tildesley C
Citations:
[2007] UKVAT V20495
Links:
VAT
Updated: 12 July 2022; Ref: scu.262588