Shand Security Ltd v Revenue and Customs: FTTTx 1 Feb 2013

FTTTx VAT – decision to require security – paragraph 4(2)(a) Schedule 11 Value Added Tax Act 1994 – whether decision to require security reasonable – held yes – whether amount of security fair and reasonable – held yes – comments in Goldhaven v HMCE and John Dee Ltd v HMCE applied – appeal dismissed

Citations:

[2013] UKFTT 91 (TC)

Links:

Bailii

Statutes:

Value Added Tax Act 1994

Jurisdiction:

England and Wales

VAT

Updated: 14 November 2022; Ref: scu.472378