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Parkground Ltd v Revenue and Customs: VDT 20 Feb 2007

VAT – SECURITY – REQUIREMENT FOR – ‘phoenix’ company – level of trading much less than previous failed company – security required progressively reduced – appeal allowed to correct admitted miscalculation in requirement – otherwise appeal dismissed – security required reasonable once correction made

Citations:

[2007] UKVAT V20052

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 21 October 2022; Ref: scu.250498

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