Decision given 30 October 1985.

Jurisdiction – Security for tax – Appeal against notice requiring security for tax as condition of making taxable supplies – One return late and tax not paid – Two returns not made – Whether jurisdiction to hear appeal – Value Added Tax Act 1983, sec. 40(2) (as amended by Finance Act 1985, sec. 24(3)).

  The appellant company received a notice dated 3 May 1985 from the Commissioners requiring the appellant company as a condition of its supplying goods or services as taxable supplies to give security of £8,000 for the payment of any value added tax (VAT) which had or might become due from it.

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