Arkzone Ltd v Revenue & Customs [2009] UKFTT 129 (TC) (16 June 2009)
The Commissioners' decision to require security from Arkzone Ltd was reasonable given the appellant's connection to previous companies with poor VAT compliance and significant unpaid liabilities. The amount of security required was also reasonable based on the information available at the time.
- Citation
- [2009] UKFTT 129 (TC)
- Parties
- Appellant: Arkzone Ltd; Respondents: The Commissioners for Her Majesty's Revenue and Customs (VAT)
- Jurisdiction
- United Kingdom
- Judgment Date
- 16 June 2009
- Procedural Posture
- VAT Security Requirement Appeal / First Tier Tribunal (tax), Final Decision
- Outcome
- Appeal dismissed
- Legal Topics
- VAT Security Requirement, Reasonableness of HMRC Decision, Director's Responsibility for VAT Compliance
Case Brief
Summary, issues, holding and outcome
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Parties
Arkzone Ltd
Appellant
The Commissioners for Her Majesty's Revenue and Customs (VAT)
Respondents
Procedural Posture
VAT Security Requirement Appeal / First Tier Tribunal (tax), Final Decision
Legal Issues
- 1 Whether the requirement for security under VATA 1994 Sch. 11 para 4(2) was reasonable
- 2 Whether the decision was based on relevant considerations
- 3 Whether the amount of security required was reasonable
Ratio Decidendi
The Commissioners' decision to require security from Arkzone Ltd was reasonable given the appellant's connection to previous companies with poor VAT compliance and significant unpaid liabilities. The amount of security required was also reasonable based on the information available at the time.
Court Disposition
Appeal dismissed
Orders
- Requirement to provide security in the amount of £5,185 upheld
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