Upper Tribunal Tax and Chancery decision of Mr Justice Warren on 15 July 2014.
Read the full decision in The Commissioners for HM Revenue and Customs v Nicholas Race: 2014] UKUT 0331 (TCC).
EXCISE DUTY – assessment in relation to excise goods seized from respondent –
appeal from refusal to strike out statutory appeal – appeal allowed in part – ground
of appeal struck out in part –application remitted.
1 December 2016
Release date: 15 July 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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