EXCISE DUTY – RESTORATION OF EXCISE GOODS AND MOTOR VEHICLE – two Appellants – jurisdiction – Gascoyne and Gora considered – no abuse of process – facts found on the importation – review officers placed too much weight on specific facts to the exclusion of other relevant facts – one review officer erred in matters of law – non-restoration unreasonably arrived at – appeals allowed
[2005] UKVAT-Excise E00890
Bailii
England and Wales
Updated: 22 October 2021; Ref: scu.271968