EXCISE DUTY – duty deferment – approval pursuant to Excise Duty (Deferred Payment) Regulations 1992 – HMRC refusing approval – FTT finding that refusal was unreasonable – whether FTT entitled to come to that conclusion – appeal allowed
[2016] UKUT 330 (TCC)
Bailii
Excise Duty (Deferred Payment) Regulations 1992
England and Wales
Customs and Excise
Updated: 24 January 2022; Ref: scu.570409