International Brands Ltd v Revenue and Customs: FTTTx 21 Jan 2016

Excise Drawback : EXCISE DUTY – Jurisdiction of Tribunal – Cancellation of alternative evidence agreements by HMRC – Whether a ‘decision’ has been made as to entitlement to Excise Duty drawback – No – Whether a ‘condition’ imposed pursuant to Regulation 7(2) Excise Goods (Drawback) Regulations 1995 – No – Appeal struck out

Citations:

[2016] UKFTT 32 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 14 July 2022; Ref: scu.559901