The Commissioners for HM Revenue and Customs v Mr and Mrs Lawrence and Joan Jones: [2010] UKUT 116 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Michael Tildesley on 23 March 2010.

Read the full decision in The Commissioners for HM Revenue and Customs v Mr and Mrs Lawrence and Joan Jones: [2010] 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.

Published 1 December 2016