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
|