P and PR Ltd (T/A P and F Print Finishing) v Customs and Excise: VDT 21 Jan 2005

VDT VALUE ADDED TAX – security – VATA 1994 Sch 11 para 4(2)(a) – Appellant acquiring assets, trading name and premises from company in liquidation and with poor compliance record and continuing same trade – predecessor company and Appellant having same sole director – security properly demanded – appeal dismissed

Citations:

[2005] UKVAT V18916

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 June 2022; Ref: scu.222073