Isajen Limited and Isajen Trading Limited v Her Majesty's Revenue & Customs, V 20967
| Jurisdiction | UK Non-devolved |
| Judge | John L WALTERS QC |
| Judgment Date | 27 February 2009 |
| Respondent | Her Majesty's Revenue & Customs |
| Appellant | Isajen Limited and Isajen Trading Limited |
| Reference | V 20967 |
| Court | VAT & Duties Tribunal (UK) |
20967
VALUE ADDED TAX – Requirement for security under para 4(2)(a), Sch. 11, VATA – History of connection of the common director with businesses which had been non-compliant with their VAT obligations – Appeal considered in the absence of the Appellant – Held, the requirement had not been shown to be unreasonable – Appeal dismissed
ISAJEN LIMITED
Appellant
- and -
ISAJEN TRADING LIMITED
Appellant
- and -
Tribunal: JOHN WALTERS QC (Chairman)
MRS. E.M. POLLARD
Sitting in public in North Shields on 11 February 2009
The Appellants did not appear and were not represented
Ms. Kim Tilling, Advocate, for the Respondents
© CROWN COPYRIGHT 2009
DECISION
These appeals are against requirements by the Respondents that each of the two Appellants give security pursuant to paragraph 4(2)(a), Schedule 11, VAT Act 1994 for the payment of VAT that is or may become due from them respectively
When the appeal was called on for hearing neither Appellant was present or represented. Ms Tilling, for the Respondents, applied to the Tribunal that it should proceed to consider the appeals in the absence of the Appellants pursuant to rule 26(2) of the VAT Tribunals Rules 1986 and the Tribunal decided to do so.
The...
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