The Commissioners for HM Revenue and Customs v Nicholas Race: 2014] UKUT 0331 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren on 15 July 2014.

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EXCISE DUTY 鈥� assessment in relation to excise goods seized from respondent 鈥� appeal from refusal to strike out statutory appeal 鈥� appeal allowed in part 鈥� ground of appeal struck out in part 鈥揳pplication remitted.

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Published 1 December 2016