FTTTx Excise duty – non-restoration of seized goods – application to strike out appeal on basis that no appealable decision yet issued – held that since no review decision issued, appeal must be premature – appeal struck out – however UKBA now required to issue formal review of decision, which may lead to renewed appeal – any application to strike out appeal as ‘doomed’ in the light of HMRC v Jones and Jones is premature.
Citations:
[2011] UKFTT 590 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 03 September 2022; Ref: scu.449548