Matthews v Revenue and Customs: FTTTx 5 Oct 2009

FTTTx EXCISE DUTY – vehicle on permanent loan to friend of appellant – friend brought in large quantities of tobacco – deemed forfeiture of tobacco and vehicle – whether non-restoration of vehicle reasonable – exceptional hardship for appellant – appeal allowed – fresh review ordered

Judges:

Nicholas Aleksander (Tribunal Judge)

Citations:

[2009] UKFTT 254 (TC)

Links:

Bailii

Customs and Excise

Updated: 17 August 2022; Ref: scu.409082