Collins and Another v Revenue and Customs; Excs 14 Jul 2008

References: [2008] UKVAT-Excise E01125
Links: Bailii
Excs EXCISE DUTY- 800 cigarettes sent through post by sister to appellants – ‘gift concession’ withdrawn 19 July 2007- respondents required £182.26 to forward cigarettes – decision reasonable – no review – case dismissed