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

Citations:

[2020] UKUT 141 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 05 December 2022; Ref: scu.651191