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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Mohammad Imran Malik (trading as Cool Drinks) v Revenue & Customs (EXCISE WAREHOUSE : Approval) [2017] UKFTT 308 (TC) (13 April 2017)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC05785.html
Cite as: [2017] UKFTT 308 (TC)(13 April 2017)
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| Decision Number: | TC 05785 |
| Appellant: | Mohammad Imran Malik (trading as Cool Drinks) |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Peter KEMPSTER |
| Date Of Decision: | 13/04/2017 |
| Main Category: | EXCISE WAREHOUSE |
| Main Subcategory: | Approval |
| Notes: | EXCISE DUTY – WOWGR application for registered owner status refused by HMRC – Whether refusal was unreasonable – s 100G CEMA 1979 and reg 5 WOWGR 1999 – Excise Notice 196 |