188体育

Read the full decision in .

Excise duty 鈥� whether spirits delivered to declared destinations - did First-tier Tribunal wrongly consider that it could not reach a decision that implied dishonesty on part of Appellant? 鈥� held no - did First-tier Tribunal wrongly hold that HMRC had burden of proof? 鈥� held no - whether First-tier Tribunal made findings of fact that were not open to it or otherwise err in its approach to the evidence? 鈥� held that First-tier Tribunal failed to give adequate reasons for conclusion that all journeys took place as described in face of contradictory evidence 鈥� appeal allowed in part 鈥� case remitted.