Drivers Direct (2008) Ltd v Revenue & Customs [2009] UKFTT 132 (TC) (18 June 2009)

Drivers Direct (2008) Ltd v Revenue & Customs [2009] UKFTT 132 (TC) (18 June 2009)

The Commissioners' decision to require security was reasonable given the appellant's connection to a previous company with a poor compliance record, the involvement of the same director, and the lack of evidence to support a lower quantum. All relevant factors were considered and no error of law was made.

Citation
[2009] UKFTT 132
Parties
Appellant: Drivers Direct (2008) Ltd; Respondents: The Commissioners for Her Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
18 June 2009
Procedural Posture
VAT Security Appeal / First Tier Tribunal (tax Chamber) Final Decision
Outcome
Appeal dismissed
Legal Topics
VAT Security Requirement, Reasonableness of Commissioners' Decision, Phoenix Companies, Director's Compliance History
Tax Law VAT Security Requirement Reasonableness of Commissioners' Decision Phoenix Companies Director's Compliance History

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Parties

Drivers Direct (2008) Ltd

Appellant

The Commissioners for Her Majesty's Revenue and Customs

Respondents

Procedural Posture

VAT Security Appeal / First Tier Tribunal (tax Chamber) Final Decision

Legal Issues

  1. 1 Whether the Commissioners' decision to require security under VAT Act 1994 was reasonable
  2. 2 Whether the quantum of security required was reasonable

Ratio Decidendi

The Commissioners' decision to require security was reasonable given the appellant's connection to a previous company with a poor compliance record, the involvement of the same director, and the lack of evidence to support a lower quantum. All relevant factors were considered and no error of law was made.

Court Disposition

Appeal dismissed

Orders

  • Notice of Requirement to give Security is upheld in principle and in quantum
  • No order as to costs