The Commissioners for HM Revenue and Customs v Riaz Ahmed T/A Beehive Stores: [2017] UKUT 0359 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Walters on 11 September 2017.

Read the full decision in The Commissioners for HM Revenue and Customs v Riaz Ahmed T/A Beehive Stores: [2017] UKUT 0359 (TCC).

EXCISE DUTY– revocation of registration under WOWGR-whether FTT erred in finding HMRC’s decision to revoke could not reasonably have been arrived at – yes-FTT’s decision set aside-appeal allowed

Published 20 September 2017