Excise Duty – vehicle – seizure challenged by owner – no steps taken to initiate condemnation proceedings by HMRC – rights in vehicle transferred to Appellant – restoration offered to Appellant at a fee – whether appeal against fee competent in absence of resolution of challenge – Adjourned so that proceedings can be taken.
Citations:
[2007] UKVAT Excise E01022
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 20 October 2022; Ref: scu.250500