Carl Hodson v The Commissioners for HM Revenue and Customs: [2017] UKUT 0439 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Arnold and Judge Greenbank on 17 November 2017.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
14 November 2017
Category:
Tax
Release date:
17 November 2017

Read the full decision in Carl Hodson v The Commissioners for HM Revenue and Customs: [2017] UKUT 0439 (TCC) .

Excise duty – jurisdiction of First-tier Tribunal – paragraph 5 of Schedule 3 to the Customs and Excise Management Act 1979 – effect on person who was not owner of goods seized.

Published 14 November 2017