Sureshkumar v Customs and Excise: Excs 15 Oct 2004

Excs EXCISE – Restoration refusal – Vehicle used to carry 768 litres of beet – Finding that commercial purpose – Joint venture – Loss of andpound;505 revenue – Refusal not disproportionate – Appeal dismissed

Citations:

[2004] UKVAT-Excise E00797

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271887