Market leading insight for tax experts
View online issue

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...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top