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:  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
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