LON (89/440 and 463)

No. 4429

Decision given 12 December 1989.

Requirement to give security – Director of company the son of director of a number of companies which had gone into liquidation owing tax – Whether father managing company – Whether sufficient evidence to require security – Value Added Tax Act 1983, Sch. 7, para. 5(2).

  The issue was whether the appellant companies should be required to give security for the payment of VAT as a condition of making further taxable supplies under the Value Added Tax Act 1983, Sch. 7, para. 5(2).  p. 799   

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