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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Booze Factory (UK) Ltd v Revenue & Customs (EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) : Dismissed on facts) [2017] UKFTT 324 (TC) (19 April 2017)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC05802.html
Cite as: [2017] UKFTT 324 (TC)(19 April 2017)
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| Decision Number: | TC 05802 |
| Appellant: | Booze Factory (UK) Limited |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Miss Jane BAILEY |
| Date Of Decision: | 19/04/2017 |
| Main Category: | EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) |
| Main Subcategory: | Dismissed on facts |
| Notes: | EXCISE DUTY – alcohol – restoration sought and refused – whether the Respondents’ decision not to restore was reasonable – appeal dismissed |