United Kingdom VAT & Duties Tribunals Decisions

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URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19865.html
Cite as: [2006] UKVAT V19865

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C J Hitchcox (t/a Wight Gold Windows v Revenue & Customs [2006] UKVAT V19865 (07 November 2006)

 


19865

LONDON TRIBUNAL CENTRE Reference No: LON/2005/1010

Copy sent to:

Appellant/Applicant

Respondents

C J HITCHCOX T/A WIGHT GOLD WINDOWS Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: DR K KHAN (Chairman)

MRS C ALBURQUERQUE

Sitting in public in Southampton on 16 October 2006

DIRECTION

UPON HEARING Mr C J Hitchcox, representing himself in his appeal and Mrs P Crinnion, Advocate of the Solicitor's Office, HMRC and witnesses called by both parties

IT IS DIRECTED that:

(1) the decision of HMRC to require the Appellant to provide a security pursuant to Schedule 11, para 4(2), (4), (5) VATA 1994 for the payment of VAT that is or may become due was properly made on the facts taken into account at the time of making that decision

(2) the Tribunal asked HMRC (through Debt Management), though under no compulsion to do so, to consider making some arrangement within the Appellant whereby some of the proceeds of the sale of his workshop may be put towards the outstanding VAT debt so perhaps enabling the business to continue to trade

(3) the Appeal is therefore dismissed

(4) no issues of costs were raised or decided

K KHAN Chairman Release Date: 7 November 2006