Alpha State Apparels Ltd v Revenue and Customs (Customs Duty – Whether Buying Commission Paid To Intermediary): FTTTx 21 Aug 2019

Customs Duty – whether buying commission paid to intermediary – no reliable evidence that intermediary acting as buying agent – director’s genuine belief insufficient – burden of proof not discharged – appeal dismissed

Citations:

[2019] UKFTT 644 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 31 October 2022; Ref: scu.643988