VAT and Duties Tribunal 13 November 2007, v 20481 (Aimbec Air Conditioning Limited v Her Majesty's Revenue & Customs)

In this appeal Peter Sharpe, director of the Appellant, challenges the Respondent’s notice of requirement to give security under paragraph 4(2)(a) of schedule 11 to the Value Added Tax Act 1994 dated 6 March 2007 in the sum of £54,700 for quarterly returns and £36,500 for monthly returns. Those figures were subsequently reduced to £25,500 for quarterly returns and £17,000 for monthly returns.