Thompson v Revenue and Customs: FTTTx 8 Jul 2015

FTTTx Excise Duty Suspension : Excise Duty Suspension – EXCISE DUTY – diversion – goods leaving duty suspension arrangements – Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 – whether appellant as haulier caused goods to reach excise duty point – joint and several liability – procedure – whether stay of proceedings prevented a fair hearing or amounted to an abuse of process – appeal dismissed

[2015] UKFTT 336 (TC)
Bailii
Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992
England and Wales

Customs and Excise

Updated: 02 January 2022; Ref: scu.550301