Elizabeth Rodgers Resourcing Ltd v Her Majesty's Revenue & Customs, V 20961
| Jurisdiction | UK Non-devolved |
| Judge | Miss J GORT |
| Judgment Date | 20 February 2009 |
| Respondent | Her Majesty's Revenue & Customs |
| Appellant | Elizabeth Rodgers Resourcing Ltd |
| Reference | V 20961 |
| Court | VAT & Duties Tribunal (UK) |
20961
VALUE ADDED TAX – Appeal with respect to Notice of Requirement for security for tax – Employee of appellant company previously sole proprietor of failed business – Whether reasonable for Commissioners to take account of fact that that employee convicted of making taxable supplies without providing required security – Commissioners’ decision reasonable – Appeal dismissed
ELIZABETH RODGERS RESOURCING LTD Appellant
and –
Tribunal: MISS J C GORT (Chairman)
MR R L JENNINGS FCA FTII
Sitting in public in London on 16 January 2009
Mr N Rodgers director, for the Appellant
Mrs G Orimoloye, advocate of the Solicitors Office, for the Respondents
© CROWN COPYRIGHT 2009
1. This is an appeal against a decision of the Respondents contained in a letter dated 20 February 2008 to issue a Notice of Requirement to give security under Schedule 11 paragraph 4(2)(a) of the Value Added Tax Act 1994.
2. The Notice of Requirement required the Appellant as a condition of supplying goods or services under a taxable supply to give security to the Respondents in the sum of £28,600 or £19,000 if monthly returns were rendered.
3. The background to the Requirement is that the Appellant, which was incorporated under the Companies...
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