Tower Hire and Sales Ltd v Revenue and Customs (Security for Payment of VAT and PAYE : NICS): FTTTx 28 Oct 2019

SECURITY FOR PAYMENT of VAT and PAYE/NICs – HMRC acted unreasonably in deciding to issue the notices as they took into account irrelevant matters – not inevitable that they would have come to the same decision if those matters had been disregarded – decision flawed – appeal allowed

[2019] UKFTT 648 (TC)
England and Wales

Taxes Management

Updated: 22 January 2022; Ref: scu.644053