EXCISE DUTY- refusal by HMRC lo vary authorisation grouted to user of trade specific denatured alcohol under Alcoholic Liquor Duties Act 1979 -whether decision capable of appeal to FTT – no – whether customer of user had standing to bring appeal – no – appeal struck out – proper approach to applications to strike out based on lack of jurisdiction
[2018] UKUT 393 (TCC)
Bailii
England and Wales
Customs and Excise
Updated: 19 November 2021; Ref: scu.632165
