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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> M & N Engineering Services Ltd v Customs & Excise [2004] UKVAT V18458 (08 January 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18458.html
Cite as: [2004] UKVAT V18458
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Decision Summary Information |
|
| Decision Number: | v/18458 |
| Appellant: | M & N Engineering Services Ltd |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
MICHAEL s
JOHNSON
|
| Date of Decision: | 08.01.2004 |
| Main Category: | VAT - SECURITY- REQUIREMENT FOR |
| Main Subcategory: | Vat - security- requirement for |
| Notes: | |
| VAT SECURITY - requirement for - poor payment record of appellant continuing from prior to giving of notices of requirement down to time of tribunal hearing - perception of Customs that security required held to be vindicated - need for security borne out by the facts - requirement for 4 months' security on monthly returns upheld |
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| Decision to Download: | No copy available |