Mushtaq’s Ltd v Revenue and Customs: VDT 6 Dec 2007

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:

Bailii

VAT

Updated: 12 July 2022; Ref: scu.262588