The Commissioners for HM Revenue and Customs v Nicholas Race: 2014] UKUT 0331 (TCC)

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.

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