The Risks of Failing to Give Security for VAT

The High Court judgment in the Pugsley case is a salutary warning to tax advisors that there is no ‘legitimate expectation’ of independent review into giving security for VAT if offer not properly accepted. David Bloom (Sonn Macmillan Walker) and Nathaniel Rudolf QC examine the ruling in their article "The Risks of Failing to Give Security for VAT". 

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