Howells v Revenue and Customs: Excs 31 Jul 2007

EXCISE – Restoration of vehicle – Owner not present at time of seizure – No direct knowledge of driver’s action in attempting to avoid duty on seized goods – Owner and driver in long-term relationship – Whether genuine third-party situation – Whether importation commercial – Appeal dismissed

Citations:

[2007] UKVAT-Excise E01057

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272132