Fernando v Revenue and Customs: FTTTx 14 Jun 2012

EXCISE DUTY – Restoration appeal – excise goods (alcohol) purchased from a cash and carry in the UK and found in a vehicle transporting them within the UK – whether the decision not to offer the vehicle for restoration was unreasonable – held on the facts it was not – appeal dismissed

Citations:

[2012] UKFTT 394 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 03 November 2022; Ref: scu.462797