Bellflower Racing Ltd v Revenue & Customs [2010] UKFTT 200 (TC) (05 May 2010)

Bellflower Racing Ltd v Revenue & Customs [2010] UKFTT 200 (TC) (05 May 2010)

The decision to require security was reasonable given the appellant's VAT arrears, poor compliance, and the director's history of involvement in companies with substantial VAT debts.

Source-derived case information.

Citation
[2010] UKFTT 200
Parties
Appellant: Bellflower Racing Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
05 May 2010
Procedural Posture
VAT Security Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
VAT Security Requirement, Reasonableness of HMRC Decision, Tribunal Review Jurisdiction
Tax Law VAT Security Requirement Reasonableness of HMRC Decision Tribunal Review Jurisdiction

Source-derived case record

Summary, issues, holding and outcome

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Parties

Bellflower Racing Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Security Appeal / First Tier Tribunal (tax) Decision

Legal Issues

  1. 1 Whether HMRC's decision to require security for VAT was reasonable under Schedule 11 to the Value Added Tax Act 1994

Ratio Decidendi

The decision to require security was reasonable given the appellant's VAT arrears, poor compliance, and the director's history of involvement in companies with substantial VAT debts.

Court Disposition

Appeal dismissed

Orders

  • The requirement for security is confirmed.
  • Right to apply for permission to appeal explained.