Excise duty – transhipment between two places in Republic of Ireland – stopped in Northern Ireland – acquitted by District Judge of criminal offence – HMRC failed to disprove appellant’s claim of what happened in District Judge’s court – res judicata – appeal allowed
[2018] UKFTT 562 (TC)
Bailii
England and Wales
Updated: 15 June 2021; Ref: scu.632308 br>