VAT – requirement for security – whether original decision reasonably arrived at – on information forming basis for decision, yes – whether decision on review reasonably arrived at – no evidence from reviewing officer – refusal to discuss certain companies – reference to disputed liabilities – on available evidence, decision unreasonable – on facts, decision would inevitably be the same if review properly carried out – appeal dismissed
Citations:
[2012] UKFTT 42 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 03 September 2022; Ref: scu.450824
