The Commissioners for HM Revenue and Customs v SDM European Transport Limited: [2015] UKUT 0625 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Cannan on 19 November 2015.
Read the full decision in .
EXCISE DUTIES — duty suspended movements of goods — movements not correctly discharged — appellant guarantor of movements — whether shown that goods arrived at intended destination and diverted thereafter or did not arrive — burden of proof — First-tier Tribunal finding that goods shown to have arrived in all but two cases — whether sustainable conclusion — no — jurisdiction of Upper Tribunal considered — appeal substantially allowed by casting vote of the presiding judge — decision re-made — save for one movement, none of goods shown to have arrived — respondent liable for duty as guarantor.
Published 1 December 2016