Rarter Ltd v Revenue and Customs: FTTTx 12 Nov 2020

EXCISE DUTY – whether valid movement guarantee in place – no – whether in accordance with principle of proportionality – yes – whether discretion properly exercised – yes – appeal dismissed

Citations:

[2020] UKFTT 464 (Tc)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 27 May 2022; Ref: scu.656864