Director of Border Revenue v Dockett (Excise Duty – Border Force Decision To Refuse Restoration of Private Car): UTTC 29 Apr 2020

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
[2020] UKUT 141 (TCC)
England and Wales

Updated: 19 May 2021; Ref: scu.651191