FTTTX EXCISE DUTY – whether guarantor liable for duty – whether goods had never left the UK or it was impossible to ascertain where they had gone – reference back to FTT from Upper Tribunal on appeal – whether certain journeys could not have taken place as described in evidence before the original FTT – effect on conclusions reached by original FTT
[2014] UKFTT 829 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 20 December 2021; Ref: scu.536205