Upper Tribunal Tax and Chancery decision of Judge Michael Tildesley OBE on 23 March 2010.
Read the full decision in The Commissioners for HM Revenue and Customs v Mr and Mrs Lawrence and Joan Jones:  UKUT 116 (TCC).
EXCISE DUTY – RESTORATION OF EXCISE GOODS AND VEHICLE – Jurisdiction of Tribunal – Deemed forfeiture - Did the Tribunal err in law in accepting jurisdiction on lawfulness of seizure and or underlying facts of own use – No – Appeal dismissed.
Release date: 23 March 2010
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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