North (Newcastle) Ltd v Revenue and Customs: VDT 24 Jun 2008

VDT VAT – SECURITY – Protection of Revenue – Appellant had poor record of VAT compliance at the time the security decision was taken – the Appellant’s reasons for contesting the security were not relevant to the disputed issue – Whether Respondents’ actions in requiring a security reasonable -Yes – Appeal dismissed – VAT ACT 1994 Schedule 11 p 4(1).

Citations:

[2008] UKVAT V20714

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272968