Grapevine Storage Services Ltd v Revenue and Customs: Excs 19 Mar 2008

Excs EXCISE – Refusal of application to approve a place of security for the deposit of excise goods – Deemed decision made after expiry of 45 days – Whether appeal against initial decision or review decision – Both officers failed to disclose concerns about another bonded warehouse – Whether those concerns influenced decision – Decision purportedly taken on basis lack of commercial viability – Both officers made mistakes in calculations – Whether decision reasonable – s.92(1) Customs and Excise Management Act 1979 – S.16(4)(c) Finance Act – Appeal allowed
[2008] UKVAT-Excise E01100
Customs and Excise Management Act 1979 92(1)
England and Wales

Updated: 08 March 2021; Ref: scu.272171