Arthur v Revenue and Customs: FTTTx 15 Jul 2009

FTTTx EXCISE – Restoration conditions – Vehicle – Jaguar sold by Customs when restoration conditions under appeal – Tobacco goods on not for profit basis – Appellant asserted some for personal use and some for gifts – Duty on goods andpound;2,285 – Fee for restoration of vehicle andpound;2,000 – Review decision failed to specify payment in lieu of car sold – Cheque accepted subject to dispute as to andpound;2,000 deduction – Review did not address own use element – Rainbow (2003) E393 considered – Although review defective no new review directed – Appeal dismissed


[2009] UKFTT 168 (TC)




England and Wales

Customs and Excise

Updated: 03 August 2022; Ref: scu.373699