EXCISE DUTY – Appeal against assessment in respect of duty unpaid cigarettes – Whether Appellant is the ‘holder’ of goods liable to pay the excise duty – Whether an earlier duty point can be established – Excise Goods (Holding, Movement and Duty Point) Regulations 2010, reg 10
Citations:
[2021] UKFTT 441 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 06 February 2022; Ref: scu.671523