HJS Developments Ltd v Revenue and Customs: FTTTx 14 Sep 2015

FTTTx EXCISE DUTY – restoration of goods – wine held by a supermarket chain without payment of excise duty – review decision refusing restoration set aside by tribunal on appeal – second review decision refusing restoration – whether second review ought to have been conducted on basis of the first tribunal’s findings of fact – application to strike out part of HMRC’s statement of case

[2015] UKFTT 465 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 04 January 2022; Ref: scu.552712