EXCISE DUTY – Border Force decision to refuse restoration of private car – FTT held Border Force decision unreasonable and directed further review taking into account FTT finding that goods not being carried for resale at a profit – effect of Jones and Jones – whether FTT erred in law – yes – appeal allowed
Citations:
[2020] UKUT 141 (TCC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 05 December 2022; Ref: scu.651191