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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> CHARLENE HUGHES v Revenue & Customs (EXCISE DUTY - Appeal against assessment in respect of duty unpaid cigarettes) [2022] UKFTT 400 (TC) (03 November 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08628.html
Cite as: [2022] UKFTT 400 (TC)
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| Decision Number: | TC 08628 |
| Appellant: | CHARLENE HUGHES |
| Respondent: | Her Majesty's Revenue & Customs |
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Chairmen / Special Commissioners: |
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| Date Of Decision: | 03/11/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | EXCISE DUTY - Appeal against assessment in respect of duty unpaid cigarettes - Whether Appellant is the -holder- of the cigarettes liable to pay the excise duty - Whether earlier duty point could be established |