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Decision Number: TC 03410
Appellant: Aria Technology Ltd
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Christopher HACKING
Date Of Decision: 17/03/2014
Main Category: VAT - REPAYMENTS
Main Subcategory: Vat - repayments
Notes: VAT – security; Notice of Requirement; Schedule 11 para 4(2)(a) VATA; public
law considerations; failure to consider relevant matters; disproportionate amount
of security required; appeal allowed
Decision(s) to Download: TC03410.pdf TC03410.pdf