UTTC EXCISE DUTIES – duty suspended movements of goods – movements not 5 correctly discharged – First-tier allowed appeal of guarantor of movements – Commissioners’ appeal allowed by Upper Tribunal on a casting vote of the presiding member – application by guarantor to set aside Upper Tribunal decision – presiding member duly selected – application dismissed see also: [2011] UKFTT 211 (TC), [2014] UKFTT 829 (TC), [2015] UKUT 625 (TCC)
[2016] UKUT 201 (TCC)
Bailii
England and Wales
Customs and Excise
Updated: 20 January 2022; Ref: scu.567349