ST Enoch's Garage Ltd v Revenue & Customs [2009] UKFTT 104 (TC) (18 May 2009)

ST Enoch's Garage Ltd v Revenue & Customs [2009] UKFTT 104 (TC) (18 May 2009)

The Commissioners' decision to require security was reasonable given the directors' history of non-compliance, outstanding debts, and delayed returns. All relevant factors were considered and the quantum was based on available information. The appeal was dismissed.

Citation
[2009] UKFTT 104 (TC)
Parties
Appellant: ST Enoch's Garage Ltd; Respondents: The Commissioners for Her Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
18 May 2009
Procedural Posture
VAT Security Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
VAT Security Requirement, Reasonableness of Commissioners' Decision, Director Compliance History
Tax Law VAT Security Requirement Reasonableness of Commissioners' Decision Director Compliance History

Case Brief

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Parties

ST Enoch's Garage Ltd

Appellant

The Commissioners for Her Majesty's Revenue and Customs

Respondents

Procedural Posture

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

Legal Issues

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

Ratio Decidendi

The Commissioners' decision to require security was reasonable given the directors' history of non-compliance, outstanding debts, and delayed returns. All relevant factors were considered and the quantum was based on available information. The appeal was dismissed.

Court Disposition

Appeal dismissed

Orders

  • Requirement for security upheld
  • No order as to costs