The Commissioners for HM Revenue and Customs v SDM European Transport Limited: [2016] UKUT 0201 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Birss on 25 April 2016.

Read the full decision in The Commissioners for HM Revenue and Customs v SDM European Transport Limited: [2016] UKUT 0201 (TCC).

EXCISE DUTIES – duty suspended movements 5 of goods – movements not correctly discharged - First-tier allowed appeal of guarantor of movements – Commissioners’ appeal allowed by Upper Tribunal on a casting vote of the presiding member – application by guarantor to set aside Upper Tribunal decision - presiding member duly selected – application dismissed.

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