FTTTx CUSTOMS DUTY – Hardship – Duty or security pending appeal – Post-Clearance demand- Appellant the declarant – Joint and several liability for debt – Appellant’s Customer successful in appeal against demand by HMRC – Whether payment by Appellant to HMRC would cause irreparable damage or serious economic damage – Relevance of dividends paid to controlling shareholders – Relevance of Tribunal decision in favour of customer – FA 1994 s.16(3) – Community Customs Code (Reg (EEC) 92/2913) Act 244 – Appeals entertained
Citations:
[2012] UKFTT 328 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 03 November 2022; Ref: scu.462739
