Phillips v Customs and Excise: Excs 4 May 2004

EXCISE DUTY – restoration of lorry tractor unit – heard in absence under Rule 26(2) – whether decision on review not to restore proportionate and reasonable – yes – appeal dismissed

Citations:

[2004] UKVAT-Excise E00714

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271806