FTTTx EXCISE DUTY – assessment to excise duty and wrongdoing penalty following the seizure of goods – whether the appeal should be reinstated under rule 17 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 following withdrawal by the appellant – jurisdiction of the tribunal following Nicholas Race v HMRC – application refused
References: [2015] UKFTT 579 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556191 br>