The Commissioners for HM Revenue and Customs v SDM European Transport Limited: [2015] UKUT 0625 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Cannan on 19 November 2015.
Read the full decision in .
EXCISE DUTIES 鈥� duty suspended movements of goods 鈥� movements not correctly discharged 鈥� appellant guarantor of movements 鈥� whether shown that goods arrived at intended destination and diverted thereafter or did not arrive 鈥� burden of proof 鈥� First-tier Tribunal finding that goods shown to have arrived in all but two cases 鈥� whether sustainable conclusion 鈥� no 鈥� jurisdiction of Upper Tribunal considered 鈥� appeal substantially allowed by casting vote of the presiding judge 鈥� decision re-made 鈥� save for one movement, none of goods shown to have arrived 鈥� respondent liable for duty as guarantor.
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Published 1 December 2016