Cozens v Revenue and Customs: FTTTx 21 Sep 2015

Excise Duty Appeals : Jurisdiction – EXCISE DUTY-Assessment – preliminary issue – whether assessment made out of time-Section 12(4) (b) FA1994-held on the facts-yes

Citations:

[2015] UKFTT 482 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 14 July 2022; Ref: scu.556132