Bell v Revenue and Customs: Excs 26 Jul 2005

VDT RESTORATION – third trip abroad – stopped at Dover Eastern Docks – goods within the guidelines – purchased for the Appellant and his family – Appellant seriously depressed after death of father – encouraged to go abroad to buy the goods by aunt – refusal to restore cigarettes and spirits reasonable – appeal dismissed

Citations:

[2005] UKVAT-Excise E00898, [2005] UKVAT-Excise E00898 – 1

Links:

Bailii, Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271969