Revenue and Customs v Smith and Nephew Overseas Ltd and Others: UTTC 29 Nov 2018

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)
England and Wales

Customs and Excise

Updated: 19 November 2021; Ref: scu.632165