Williamson and Another v UK Border Agency: FTTTx 14 Sep 2011

FTTTx Excise Duties – Tobacco – whether imported for commercial purpose – condemnation proceedings in Sheriff Court – jurisdiction of Tribunal – ‘strike-out’ provisions in terms of Rule 8 of Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009/273.

Citations:

[2011] UKFTT 601 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 30 January 2022; Ref: scu.449590