Adoption of witness statement by other Border Force Officer – that officer unable to connect to the video hearing platform – application for adjournment refused – whether to accept hearsay evidence in representative’s written submission – held, no EXCISE – seizure of trailer – whether Border Force’s decision to restore for a fee was reasonable – yes – appeal refused.
[2020] UKFTT 360 (TC)
Bailii
England and Wales
Taxes Management
Updated: 02 January 2022; Ref: scu.654112
