Turton, Adams v Revenue and Customs (Excise Duty – Appeal v Assessment): FTTTx 26 Nov 2021

EXCISE DUTY – Appeal against assessment in respect of duty unpaid cigarettes – Whether Appellant is the ‘holder’ of goods liable to pay the excise duty – Whether an earlier duty point can be established – Excise Goods (Holding, Movement and Duty Point) Regulations 2010, reg 10

Citations:

[2021] UKFTT 441 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 06 February 2022; Ref: scu.671523