FTTTx EXCISE DUTY – restoration – goods deemed condemned – requirement to show proof of ownership – invoices provided, but no evidence of payment – no further information supplied – decision not to restore, confirmed on review – whether review should have been confined to question of ownership – held, no – whether decision unreasonable – held, no – appeal dismissed
References: [2015] UKFTT 544 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556192 br>