The Commissioners for HM Revenue and Customs v European Brand Trading Limited: [2014] UKUT 0226 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Morgan on 23 May 2014.
Read the full decision .
Excise Duty 鈥� order of magistrates鈥� court condemning goods as forfeited 鈥� further goods deemed to be duly condemned as forfeited 鈥� application by owner of goods for restoration of goods 鈥� decision not to restore goods 鈥� review decision upholding original decision not to restore goods 鈥� review decision set aside by First-tier Tribunal 鈥� directions as to further review 鈥� whether directions appropriate 鈥� extent to which further review should investigate for any purpose whether duty paid on goods which were condemned as forfeited.
Updates to this page
Published 1 December 2016