Clark (t/a Maxim) v Revenue & Customs [2010] UKFTT 10 (TC) (08 January 2010)

Clark (t/a Maxim) v Revenue & Customs [2010] UKFTT 10 (TC) (08 January 2010)

HMRC acted reasonably and within their powers in requiring security for VAT from the appellant, given his history of involvement in insolvent companies with substantial VAT debts, his disqualification as a director, and the similarity between the current and previous businesses. The tribunal found no error of law or...

Source-derived case information.

Citation
[2010] UKFTT 10 (TC)
Parties
Appellant: Shaun Anthony Clark t/a Maxim; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
08 January 2010
Procedural Posture
VAT Security Requirement Appeal / First Tier Tribunal (tax Chamber) Final Judgment
Outcome
Appeal dismissed
Legal Topics
VAT Security Requirement, Reasonableness of HMRC Decision, Director Disqualification, Phoenix Companies
Tax Law VAT Security Requirement Reasonableness of HMRC Decision Director Disqualification Phoenix Companies

Source-derived case record

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Parties

Shaun Anthony Clark t/a Maxim

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether HMRC acted reasonably in requiring security for VAT under Schedule 11, paragraph 4(2) of VATA 1994
  2. 2 Whether the appellant's business history justified the security requirement

Ratio Decidendi

HMRC acted reasonably and within their powers in requiring security for VAT from the appellant, given his history of involvement in insolvent companies with substantial VAT debts, his disqualification as a director, and the similarity between the current and previous businesses. The tribunal found no error of law or unreasonable conduct by HMRC.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed.