Massey v Revenue and Customs: FTTTx 14 Nov 2014

Excise Duty – tobacco imports – whether for private use – condemnation not contested – whether appeal competent – No – Customs and Excise Management Act 1979, Schedule 3 para 5 – Rule 8(2)(a) and (3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Strike-out application granted

[2014] UKFTT 1043 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 02 November 2021; Ref: scu.539426