Roche v Revenue and Customs: FTTTx 19 Nov 2009

FTTTx VAT – Security – Appellant a Solicitor and sole trader – Large debts incurred to HMRC in past – Bankruptcy petitions withdrawn – Appellant in default for 28 periods – Insufficient evidence of net worth – Whether power to impose penalties sufficient protection to the revenue – appeal dismissed

Citations:

[2009] UKFTT 313 (TC)

Links:

Bailii

VAT, Taxes Management

Updated: 17 August 2022; Ref: scu.409124