Mohamed v Revenue and Customs: FTTTx 19 Jan 2010

FTTTx EXCISE DUTY – NON-RESTORATION OF JEWELLERY – Appellant asserts that she was blameless for failing to declare the jewellery – No persuasive evidence to support her assertion – The Review Officer, however, disregarded relevant facts – no commercial gain from importation – jewellery not concealed – decision unreasonable – Appeal allowed.

Citations:

[2010] UKFTT 37 (TC)

Links:

Bailii

Taxes – Other

Updated: 17 August 2022; Ref: scu.408898