UTTC EXCISE DUTIES – whether assessment made within time limit – FA 1994 s 12 – when necessary facts came to the respondents’ knowledge – whether FTT’s findings of fact open to it – yes – appeal dismissed
Citations:
[2017] UKUT 245 (TCC)
Links:
Statutes:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 05 April 2022; Ref: scu.587999