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:
Taxes – Other
Updated: 17 August 2022; Ref: scu.408898