EXCISE DUTY – Restoration of a motor vehicle and excise goods – father importing cigarettes and beer – son importing tobacco and beer – father’s importation was for personal use – son’s importation commercial use for profit – material difference from the Review Officers’ finding that both were involved in commercial importation – whether this difference may have a bearing upon the decision not to restore – yes – was the decision not to restore the vehicle reasonable – no – Appeal allowed.
Citations:
[2005] UKVAT-Excise E00847
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 18 July 2022; Ref: scu.271921
