References: [2016] UKUT 330 (TCC)
Links: Bailii
Ratio: 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
Statutes: Excise Duty (Deferred Payment) Regulations 1992
Jurisdiction: England and Wales
Last Update: 18-Nov-16
Ref: 570409
