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)
Bailii
England and Wales
Taxes Management
Updated: 22 January 2022; Ref: scu.644053