VDT EXCISE GOODS – Procedure – Appellant appealed against both seizure and restoration – Review decision on restoration made before appeal against seizure withdrawn – Whether Appellant able to contest facts relating to seizure before Tribunal – Weller considered.
RESTORATION – Reviewing office proceeded on basis Appellant would not have succeeded in Magistrates Court – Whether decision reasonable – Appeal allowed
Citations:
[2007] UKVAT-Excise E01036
Links:
Jurisdiction:
England and Wales
Cited by:
Appeal from – HM Revenue and Customs v Dawkin ChD 2008
David Richards J reviewed the authorities and stated the test which has been applied in the tribunals and courts since Gascoyne: ‘The issue is whether the Tribunal misdirected itself in its consideration of the question of abuse of process. The . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Updated: 18 July 2022; Ref: scu.272116