The Commissioners for HM Revenue and Customs v European Brand Trading Limited: [2014] UKUT 0226 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Morgan on 23 May 2014.

Read the full decision The Commissioners for HM Revenue and Customs v European Brand Trading Limited: [2014] UKUT 0226 (TCC).

Excise Duty – order of magistrates’ court condemning goods as forfeited – further goods deemed to be duly condemned as forfeited – application by owner of goods for restoration of goods – decision not to restore goods – review decision upholding original decision not to restore goods – review decision set aside by First-tier Tribunal – directions as to further review – whether directions appropriate – extent to which further review should investigate for any purpose whether duty paid on goods which were condemned as forfeited.

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