RESTORATION- Son took commercial vehicle to Calais for the day – purchased 265.5 kg hand rolling tobacco, 800 cigarettes, 480 litres beer, 315 litres wine and 3.7 litres spirits – commercial purchase not in dispute – car offered for restoration on payment of andpound;5,346.88 – Appellant unwilling to pay – unaware of son’s activities – third party car – appeal dismissed
Citations:
[2004] UKVAT-Excise E00687
Links:
Customs and Excise
Updated: 18 July 2022; Ref: scu.271727
