EXCISE DUTY – revocation of RDCO approval – was decision one which no reasonable officer could reasonably have arrived at – decision-making process – some events reported as detections and cited as such as the basis for revocation decision not proven – additional detections had been made by HMRC before date of revocation that were not known by decision-maker – held decision was unreasonable but inevitable that on review HMRC would make the same decision – appeal dismissed
Citations:
[2019] UKFTT 638 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 01 February 2022; Ref: scu.644045