Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 16 June 2009
Security
The involvement of a director of the appellant in three previous businesses with poor compliance records was sufficient to make HMRC's decision to demand security from the appellant a reasonable one.
Appeal dismissed.
St Enoch's Garage Ltd
MAN/08/1128 TC00072
Illusory transaction
Justrading made a claim for input tax of £17 325 which was said to relate to a bank charge checking system...
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Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 16 June 2009
Security
The involvement of a director of the appellant in three previous businesses with poor compliance records was sufficient to make HMRC's decision to demand security from the appellant a reasonable one.
Appeal dismissed.
St Enoch's Garage Ltd
MAN/08/1128 TC00072
Illusory transaction
Justrading made a claim for input tax of £17 325 which was said to relate to a bank charge checking system...
If you are not a subscriber, subscribe now to read this content.
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