If you found BAILII useful today, could you please make a contribution?
Your donation will help us maintain and extend our databases of legal information. No contribution is too small. If every visitor this month donates, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!
20052
VAT — SECURITY — REQUIREMENT FOR — "phoenix" company — level of trading much less than previous failed company — security required progressively reduced — appeal allowed to correct admitted miscalculation in requirement — otherwise appeal dismissed — security required reasonable once correction made
MANCHESTER TRIBUNAL CENTRE
PARKGROUND LTD Appellant
- and -
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: Michael Johnson (Chairman)
Kathleen Ramm FCA
Sitting in public in North Shields, Tyne and Wear on 24 January 2007
Mark Hutton, director, for the Appellant
Bernard Haley, of the Solicitor's office of H M Revenue & Customs for the Respondents
© CROWN COPYRIGHT 2007
DECISION
MICHAEL JOHNSON
CHAIRMAN
Release Date: 20 February 2007
MAN/2006/0520