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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Park Home Inprovements Ltd v Customs & Excise [2003] UKVAT V18360 (14 October 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18360.html
Cite as: [2003] UKVAT V18360
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Decision Summary Information |
|
| Decision Number: | V/18360 |
| Appellant: | Park Home Inprovements Ltd |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
W Michael S
TILDESLEY
|
| Date of Decision: | 14.10.2003 |
| Main Category: | VAT - SECURITY- REQUIREMENT FOR |
| Main Subcategory: | Vat - security- requirement for |
| Notes: | |
| SECURITY- Protection of Revenue -Company Secretary common denominator between failed companies and Appellant -Failed companies and Appellant share similar/same address - engaged in similar business -Whether Respondents' actions in requiring a security reasonable -Yes- Appeal dismissed- VAT ACT 1994 Schedule 11 p 4(2). |
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| Decision to Download: | No copy available |