Appellant's activities

Early review: time to provide security

Form VAT 1 information


HMRC's statement of case: matters HMRC consider

Matters as at date of challenge to HMRC's decision relevant

Monthly returns

Official view


Appeals against

Continuing to make taxable supplies

Current business compliant, viable and using different business model

Director involved in another failed business


Insolvency due to matters outside control of directors

No direct responsibility for earlier mismanagement

No evidence from reviewing officer

Potential sale of business

Pressure to meet another's VAT debt

Six-month protection excludes outstanding arrears

Supervisory jurisdiction

Tribunal's jurisdiction

Bad debt relief

Cash business: security not so onerous

Checklist of action on requirement to provide

Commissioners' requirement

Effective date

Existing traders

Failure to provide, penalties

Failure to provide, penalty

Form of security

General provision


Import VAT

Imported goods

New traders

Notice of requirement, specimen

Overseas businesses using an online marketplace

Overseas traders

Persons affected

Phoenix syndrome

Pre-action warning letter

Protection of the revenue


Temporarily imported goods, relief

Third parties

Trader's failure to submit returns/pay VAT

Tribunal's jurisdiction on appeals

Unregistered traders

VAT representative, failure to appoint