References: [2015] UKFTT 639 (TC)
Links: Bailii
FTTTx Excise Duty – Excise Goods (Holding, Movement and Duty Point) Regulations 2010, reg 13 – Finance Act 2008, Sch 41 – assessment and penalty in respect of seized goods – whether the appellant driver of the vehicle was ‘making the delivery of’ or ‘holding’ the goods and therefore liable for the assessment – No – appeal allowed
Last Update: 26-Dec-15 Ref: 557186