ECJ EXCISE DUTY – diversion of excise goods – liability of registered owner – Regulations 8 and 9 Excise Goods (Holding, Movement and Duty Point) Regulations 2010 – whether the registered owner was aware or should have been aware of the diversion – revocation of registration – whether review decision reasonable – VAT – evidence of removal from the UK – appeal against excise duty assessment allowed – appeal against review decision confirming revocation of registration allowed – appeal against VAT assessment dismissed
[2014] UKFTT 53 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 30 November 2021; Ref: scu.521729
