Prospect Origin Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0051 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Jonathan Richards and Judge Guy Brannan on 12 March 2021

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
15 March 2021
Category:
Tax
Release date:
12 March 2021

Read full decision Prospect_Origin

EXCISE DUTY – registered dealer in controlled oils – scope of First-tier Tribunal’s fact-finding jurisdiction – application to admit new evidence – whether First-tier Tribunal’s factual conclusions available to it – appeal dismissed

Published 15 March 2021