The Commissioners for HM Revenue and Customs v SDM European Transport Limited: [2016] UKUT 0201 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Birss on 25 April 2016.
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EXCISE DUTIES 鈥� duty suspended movements 5 of goods 鈥� movements not correctly discharged - First-tier allowed appeal of guarantor of movements 鈥� Commissioners鈥� appeal allowed by Upper Tribunal on a casting vote of the presiding member 鈥� application by guarantor to set aside Upper Tribunal decision - presiding member duly selected 鈥� application dismissed.
Updates to this page
Published 1 December 2016