Burgess Recycling Ltd v Revenue & Customs [2012] UKFTT 41 (TC) (12 January 2012)

Burgess Recycling Ltd v Revenue & Customs [2012] UKFTT 41 (TC) (12 January 2012)

The Commissioners' decision to require security was reasonable given the Appellant's poor compliance, the directors' history of failed companies, and the late submission and payment of VAT returns. All relevant factors were properly considered and given appropriate weight. The issue of HMRC's involvement in previous...

Source-derived case information.

Citation
[2012] UKFTT 41 (TC)
Parties
Appellant: Burgess Recycling Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
12 January 2012
Procedural Posture
VAT Security Appeal / First Tier Tribunal (tax) Substantive Decision
Outcome
Appeal dismissed
Legal Topics
VAT Security Requirement, Reasonableness of HMRC Decision, Compliance History, Director Involvement in Failed Companies
Tax Law VAT Security Requirement Reasonableness of HMRC Decision Compliance History Director Involvement in Failed Companies

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 1 Authorities cited 2 Party arguments 2 Amounts and remedies 6
Sign in to unlock

Parties

Burgess Recycling Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Security Appeal / First Tier Tribunal (tax) Substantive Decision

Legal Issues

  1. 1 Whether the Commissioners' decision to require security from the Appellant under section 11 paragraph 4(2)(a) Value Added Tax Act 1994 was reasonable

Ratio Decidendi

The Commissioners' decision to require security was reasonable given the Appellant's poor compliance, the directors' history of failed companies, and the late submission and payment of VAT returns. All relevant factors were properly considered and given appropriate weight. The issue of HMRC's involvement in previous company failures was not significant enough to affect the outcome.

Court Disposition

Appeal dismissed

Orders

  • The decision of the Commissioners to require security is upheld.