Garbacka v Revenue and Customs: FTTTx 4 Nov 2009

EXCISE DUTY – restoration of goods – cigarettes and tobacco – appeal against HMRC review – although ‘guideline’ amounts not exceeded goods were not for own use and had been held for a commercial purpose – review decision reasonable – appeal dismissed

Citations:

[2009] UKFTT 295 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 04 October 2022; Ref: scu.409104