EXCISE DUTY – appeal against HMRC’s decision to refuse approval for registration as a wholesaler of alcohol on the basis that they were not satisfied that the appellants are fit and proper persons – s 88C (2) of the Alcoholic Liquor Duties Act 1979 – appeal allowed and a review ordered under s 16(4) of the Finance Act 1994 – application to bar HMRC from proceedings – refused
Citations:
[2017] UKFTT 615 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 28 March 2022; Ref: scu.592635
