FTTTx Customs Duty : seizure of wedding jewellery – reasonableness of decision to refuse restoration [2015] UKFTT 377 (TC) Bailii Travellers Allowance Order 1994 England and Wales Customs and Excise Updated: 03 January 2022; Ref: scu.551546
Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by other companies should proceed through the Commissioners who could implement European law directly. The taxpayers … Continue reading Autologic Holdings Plc and others v Commissioners of Inland Revenue: HL 28 Jul 2005
