Thomson v Revenue and Customs: VDT 28 Feb 2007

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:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 20 October 2022; Ref: scu.250500