References: [2005] UKVAT-Excise E00898, [2005] UKVAT-Excise E00898_1
Links: Bailii, Bailii
VDT Ratio RESTORATION – third trip abroad – stopped at Dover Eastern Docks – goods within the guidelines – purchased for the Appellant and his family – Appellant seriously depressed after death of father – encouraged to go abroad to buy the goods by aunt – refusal to restore cigarettes and spirits reasonable – appeal dismissed
Last Update: 21-Mar-16
Ref: 271969