How the First-tier Tribunal may treat a conviction which is said to prove that an appellant was either holding or involved in holding excise goods on which no duty had been paid for the purposes of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010?
Lord Justice Edis
[2021] EWCA Civ 799
Bailii
England and Wales
Updated: 20 June 2021; Ref: scu.662793 br>