Excise duty – whether spirits delivered to declared destinations - did First-tier Tribunal
wrongly consider that it could not reach a decision that implied dishonesty on part of
Appellant? – held no - did First-tier Tribunal wrongly hold that HMRC had burden of proof?
– held no - whether First-tier Tribunal made findings of fact that were not open to it or
otherwise err in its approach to the evidence? – held that First-tier Tribunal failed to give
adequate reasons for conclusion that all journeys took place as described in face of
contradictory evidence – appeal allowed in part – case remitted.