EXCISE DUTY – Approval to carry on a controlled activity (Alcoholic Liquor Duties Act 1979, s 88C) – Appeal against refusal of approval – ‘Fit and proper person’ – Alcohol Wholesaler Registration Scheme (AWRS) – Whether decision maker reasonably arrived at decision (Finance Act 1994, s 16(4))
Citations:
[2022] UKFTT 176 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 13 July 2022; Ref: scu.678634