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Grange Restaurants v HMRC

In Grange Restaurants v HMRC [2014] UKFTT 832 (20 August 2014) the FTT upheld a notice for security.

The taxpayer appealed against a notice of requirement to provide security (VATA 1994 Sch 11 para 4(2)).

Three companies had operated the Grange Restaurant business over a period of years and had failed to meet the business’ VAT obligations. The appellant contended that the failure of the previous companies should have no bearing on HMRC’s assessment of the risk to the public purse. The FTT disagreed observing in particular that the fact that the business was managed from the same premises throughout outweighed the change in personnel. Furthermore the risk was particularly tangible in a cash business ‘where the trader has the use of the VAT paid by the customers until such time as and if the trader pays the VAT to HMRC’.

The FTT also...

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