Neilson and Co v Revenue and Customs: VDT 23 Sep 2008

VDT REQUIREMENT FOR SECURITY – decision to require security made in November 2007 – Appellant owed tax and had a very poor compliance record – whether decision to require security a reasonable decision when it was made – yes – appeal dismissed – VATA 1994 Sch 11 para 4(2).

Citations:

[2008] UKVAT V20812

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 August 2022; Ref: scu.301789