- The case concerns Lonsdale Property Development Ltd’s appeal against HMRC’s Notices of Requirement to provide security for VAT and Construction Industry Scheme (CIS) deductions.
- HMRC issued the notices due to the company’s repeated failure to pay VAT and CIS amounts in full and on time.
- The Tribunal found HMRC’s decisions to issue the notices reasonable and necessary for the protection of the Revenue.
- The Tribunal dismissed the appeal, upholding HMRC’s actions.
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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