Dennett v Director of Border Revenue and Another: FTTTx 14 Jun 2012

EXCISE DUTY – Vehicle seized and condemned as liable to forfeiture under CMA – restoration appeal – Tribunal confined to considering the reasonableness of UKBA’s decision to refuse restoration following HMRC v Jones and Jones – whether exceptional circumstances existed which rendered that decision unreasonable – held there were none – appeal dismissed
[2012] UKFTT 395 (TC)
England and Wales

Updated: 15 April 2021; Ref: scu.462794