Excise Duties – Alcohol Wholesaler Registration Scheme – Appeal against refusal of approval – Part 6A Alcoholic Liquor Duties Act 1979 – extent of tribunal’s jurisdiction on appeal under Section 16(4) Finance Act 1994 – whether tribunal can take into account events occurring after the date of the decision appealed against – effect of failure to specify all of the reasons for refusing approval in the letter of refusal
Citations:
[2022] UKFTT 49 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 28 April 2022; Ref: scu.675635