UTTC Excise duty – whether spirits delivered to declared destinations – did First-tier Tribunal wrongly consider that it could not reach a decision that implied dishonesty on part of Appellant? – held no – did First-tier Tribunal wrongly hold that HMRC had burden of proof? – held no – whether First-tier Tribunal made findings of fact that were not open to it or otherwise err in its approach to the evidence? – held that First-tier Tribunal failed to give adequate reasons for conclusion that all journeys took place as described in face of contradictory evidence – appeal allowed in part – case remitted.
Citations:
[2013] UKUT 251 (TCC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 27 March 2022; Ref: scu.510299