References: [2004] UKVAT-Excise E00687
Links: Bailii
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 £5,346.88 – Appellant unwilling to pay – unaware of son’s activities – third party car – appeal dismissed
Last Update: 29-Nov-15 Ref: 271727
