Jones v Revenue and Customs: FTTTx 18 Jun 2009

FTTTx EXCISE GOODS RESTORATION – VEHICLE RESTORATION – own use? – yes – appeal allowed.

Citations:

[2009] UKFTT 133 (TC)

Links:

Bailii

Statutes:

Finance Act 1994 16(4)

Jurisdiction:

England and Wales

Cited by:

At FTTTx – Revenue and Customs v Jones and Another CA 18-Jul-2011
HMRC appealed against an order for the return to the owner of goods seized under the 1979 Act. The respondents imported tobacco and alcohol which was seized. They said it had been for personal use. HMRC now said that the Tribunal’s jurisdiction to . .
Appeal from – HM Revenue and Customs v Lawrence and Joan Jones UTTC 15-Jan-2010
UTTC EXCISE DUTY – RESTORATION OF EXCISE GOODS AND VEHICLE – Jurisdiction of Tribunal – Deemed forfeiture – Did the Tribunal err in law in accepting jurisdiction on lawfulness of seizure and or underlying facts . .
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 03 August 2022; Ref: scu.373681