San Marco London Ltd v Revenue and Customs: FTTTx 22 Jul 2014

FTTTx CUSTOMS DUTY – appellant an approved registered owner of duty suspended goods under the Warehouse keepers and Owners of Warehoused Goods Regulations and so in possession of a ‘WOWGR’ – HMRC imposing conditions on the WOWGR – HMRC revoking the WOWGR – statutory review of both decisions – appeals to Tribunal – applications by HMRC to strike out appeals – whether no reasonable prospect of success – applications allowed and appeals struck out.

Redston TJ
[2014] UKFTT 712 (TC)
Bailii

Customs and Excise

Updated: 18 December 2021; Ref: scu.535349