Excs EXCISE DUTY – restoration of four vehicles subject to payment of restoration fee – review officer restricted her review to validating the fee against the amounts detailed in the relevant policy – review officer did not address Appellant’s blameworthiness and displayed a limited understanding of proportionality – review officer considered that the elements of the restoration fee were fixed and could not be altered by her – the proportionality of the Respondents’ policy open to question – was the decision to restore the four vehicles subject to payment of fee reasonable – no – appeal allowed and further review directed
Citations:
[2005] UKVAT-Excise E00937
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 18 July 2022; Ref: scu.272006
