Dumphy v Customs and Excise: Excs 22 Apr 2003

EXCISE DUTY – whether cigarettes and tobacco held for a commercial purpose – yes

Citations:

[2003] UKVAT-Excise E00404

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 21 June 2022; Ref: scu.271491