References: [2003] UKVAT-Excise E00403
Links: Bailii
Excs RESTORATION – Refusal – Review decision – Import of tobacco by non-smoker as gift to father-in-law, who looks after Appellant’s children and helped building patio – Whether gift in consideration of money or money’s worth – No – Whether review decision reasonable – Appeal allowed – Further review ordered
RESTORATION – Import of excise goods in excess of schedule to Personal Reliefs Order – Burden of proof on Commissioners to shew import for commercial purpose – Whether burden of proof played part in decision on review
