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Decision Number: v 20715
Appellant: Camp David Limited
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
W Michael S TILDESLEY OBE
Date Of Decision: 24/06/2008
Main Category: VAT - SECURITY- REQUIREMENT FOR
Main Subcategory: Vat - security- requirement for
Notes: VAT – SECURITY – Protection of Revenue – Appellant had poor record of VAT compliance at the time the security decision was taken – the Appellant’s reasons for contesting the security were not relevant to the disputed issue – Whether Respondents’ actions in requiring a security reasonable –Yes – Appeal dismissed – VAT ACT 1994 Schedule 11 p 4(1)


Decision(s) to Download: 20715.doc 20715.doc