Grzegorz Sczcepaniak t/a Phu Greg-Car v The Director of Border Revenue: [2019] UKUT 0295 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Richards on 1 October 2019.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 October 2019
Category:
Tax
Release date:
1 October 2019

Read the full decision in Grzegorz Sczcepaniak t/a Phu Greg-Car v The Director of Border Revenue: [2019] UKUT 0295 (TCC) .

EXCISE DUTY – restoration of vehicle – whether First-tier Tribunal erred in its approach to its fact-finding role – yes – appeal allowed.

Published 1 October 2019