NAS and Co Ltd v Revenue and Customs: FTTTx 6 Jan 2014

Excise Duty – restoration – ss 14-16 FA 1994
– deemed confirmation of decision – calculation of 45 day period
– deemed confirmation – reasons -Alzitrans considered
– contents of document relevant to decision not disclosed by HMRC –
whether decision therefore unreasonable – s3(1)HRA and s16(4)FA94
– whether same decision inevitable

Citations:

[2014] UKFTT 50 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 16 May 2022; Ref: scu.521722