Director of Border Revenue v Keith Dockett: [2020] UKUT 0141 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Thomas Scott on 29 April 2020.
Read the full decision in .
EXCISE DUTY – Border Force decision to refuse restoration of private car – FTT held Border Force decision unreasonable and directed further review taking into account FTT finding that goods not being carried for resale at a profit – effect of Jones and Jones – whether FTT erred in law – yes – appeal allowed.
Published 29 April 2020