Mark William Mummery v Her Majesty's Revenue & Customs, V 20965
| Jurisdiction | UK Non-devolved |
| Judge | Dr K KHAN |
| Judgment Date | 25 February 2009 |
| Respondent | Her Majesty's Revenue & Customs |
| Appellant | Mark William Mummery |
| Reference | V 20965 |
| Court | VAT & Duties Tribunal (UK) |
20965
Security – Requirement for – Whether requisite for protection of the Revenue – Appeal dismissed – VATA 1994 Sch 11 para 4(2)
MARK WILLIAM MUMMERY Appellant
and –
Tribunal: DR K KHAN (Chairman)
MRS SHAHWAR SADEQUE
Sitting in public in London on 9 February 2009
The Appellant in person
Simon Chambers, advocate, for the Respondents
© CROWN COPYRIGHT 2009
1. The disputed decision of the Commissioners for Her Majesty’s Revenue and Customs (hereinafter called “the Commissioners”) is a Notice of Requirement to give security dated 5 July 2007.
2. The Notice of Requirement requires the Appellant to give security in the sum of £47,900 or £44,400 should the Appellant wish to render monthly returns.
3. The Appellant is a roofing contractor who is the sole proprietor of a business which was registered for Value Added Tax on 1 April 2004. The Appellant operates his business from Whitchurch Lane, Edgware HA8 6LR.
4. The security required are £47,900 or £44,400 should the Appellant wish to render monthly returns, was calculated using information rendered by the Appellant on his last four submitted VAT returns. The last payment made on account by the Appellant was for £300 paid on 12 July 2006.
5. The calculation of the security amount is based on six months tax liability plus the outstanding VAT debt.
6. The notice was served on 5 July 2007. At that time the VAT balance was £37,486.90. There was added to that figure six months tax liability as calculated by looking at the last twelve month period of trading shown on the VAT return submitted.
7. The VAT returns showed the following:
02/05 £4,309.56
05/05 £3,450.39
08/05 £6,721.98
11/05 £6,403.46
...
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