BPF Tanks Ltd v Revenue & Customs (VAT - SECURITY- REQUIREMENT FOR : Vat - security- requirement for) [2019] UKFTT 621 (TC) (11 October 2019)

BPF Tanks Ltd v Revenue & Customs (VAT - SECURITY- REQUIREMENT FOR : Vat - security- requirement for) [2019] UKFTT 621 (TC) (11 October 2019)

The requirement for VAT security was reasonable given the Appellant's persistent VAT arrears, late filings, non-payment, and relevant insolvency history; even if the review decision contained an error of law regarding the date of facts considered, the outcome would inevitably be the same due to deterioration in compliance.

Citation
[2019] UKFTT 621 (TC)
Parties
Appellant: BPF Tanks Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
11 October 2019
Procedural Posture
VAT Security Notice Appeal / Final Judgment at First Tier Tribunal (tax Chamber)
Outcome
Appeal dismissed
Legal Topics
VAT Security Requirement, Reasonableness of HMRC Decision, Time to Pay Arrangements, Company Insolvency History
Tax Law VAT VAT Security Requirement Reasonableness of HMRC Decision Time to Pay Arrangements Company Insolvency History

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Parties

BPF Tanks Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Security Notice Appeal / Final Judgment at First Tier Tribunal (tax Chamber)

Legal Issues

  1. 1 Whether HMRC's requirement for VAT security was reasonable
  2. 2 Whether the review decision was flawed or unreasonable
  3. 3 Whether prior company insolvency history was relevant

Ratio Decidendi

The requirement for VAT security was reasonable given the Appellant's persistent VAT arrears, late filings, non-payment, and relevant insolvency history; even if the review decision contained an error of law regarding the date of facts considered, the outcome would inevitably be the same due to deterioration in compliance.

Court Disposition

Appeal dismissed

Orders

  • The requirement for VAT security is upheld.
  • No direction for Time to Pay arrangement.