Benahmed and Another v Revenue and Customs: FTTTx 6 May 2010

EXCISE DUTY – NON-RESTORATION OF VEHICLE – Evidence of Own Use of Excise Goods – Not Admitted – Abuse of Process – Was the Non-Restoration Proportionate – Yes – Did the Appellants suffer Exceptional hardship – No – Was the decision reasonable – Yes – Appeal Dismissed

[2010] UKFTT 207 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 30 November 2021; Ref: scu.422217