Flagg v Director of Revenue for The UK Border Agency: FTTTx 27 Oct 2010

FTTTx EXCISE DUTY – Restitution of vehicle seized at the time of a importation of excise goods on which the duty was sought to be evaded – whether Officer’s decision that there was no evidence of exceptional hardship justifying a departure from the Revenue’s policy in cases such as the instant case not to offer a vehicle for restoration was unreasonable – evidence as to the Appellant’s ability to work and his health considered – held the Officer’s decision was not unreasonable – appeal dismissed
[2010] UKFTT 518 (TC)
Bailii
England and Wales

Updated: 02 March 2021; Ref: scu.426614