Broadman v Revenue and Customs: Excs 22 Feb 2008

Excise Duty – Importation of tobacco and alcohol for ‘a commercial purpose’ – Seizure of Audi A4 – Whether the goods acquired that were not for own use or to be given away were only to be transferred to others for reimbursement of cost – Appeal dismissed – Right to request a re-hearing at which the Appellant would be present in person to give evidence and the circumstances where the Tribunal might agree and order that such a re-hearing be allowed
[2008] UKVAT-Excise E01088
Bailii
England and Wales

Updated: 10 February 2021; Ref: scu.272165