Jacek Szymanski t/a Everpol v Director of Border Revenue:[2019] UKUT 0343 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Andrew Scott.

Read the full decision in Jacek Szymanski t/a Everpol v Director of Border Revenue:[2019] UKUT 0343 (TCC) .

EXCISE DUTY – restoration of vehicle – whether error of law in FTT’s decision that Border Force’s refusal to restore not unreasonable – no - appeal dismissed.

Published 12 November 2019