LON (88/301)

No. 3358

Decision given 1 February 1989.

Requirement to give security for tax – Unreasonable – Based on insolvency of two previous companies sharing director and premises with appellant – Very different trading methods – Notice withdrawn – Value Added Tax Act 1983, Sch. 7, para. 5(2).

  The issue was whether the appellant company should conform to a notice of requirement of security as a condition of supplying goods and services under Sch. 7, para. 5(2) of the Value Added Tax Act 1983.

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