Willis v Revenue and Customs (Excise Duty Restoration of Vehicle (See Also Excise Appeal) : Review Directed): FTTTx 19 Jan 2016

FTTTx EXCISE – Seizure of appellant’s commercial vehicle containing laundered fuel in running tank – Appellant was owner of adjacent shed in which laundering plant operating – Whether decision not to restore the vehicle unreasonable – Yes, because of failure to consider HMRC’s policy on proportionality – Appeal allowed – Further review directed

[2016] UKFTT 631 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 23 January 2022; Ref: scu.569561