VATAC7400 - Financial difficulty leading to the accumulation of debt in businesses: considering representations against the letter

The need for action to be reasonable and proportionate and the risk of Judicial Review means that you must consider any representations from the business carefully. In particular, you must consider whether:

1. the change of stagger is appropriate in the light of any impact on the individual business both financially and administratively;
2. the use of the power will protect significant revenue in this case; and
3. the businesses’ representations suggest that the use of other approaches to manage potential debt would be more appropriate. These should be discussed with the Debt Management team.