Decision Number: | TC 08935 |
Appellant: | ANRA DEALS LIMITED |
Respondent: | His Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Anne Fairpo |
Date Of Decision: | 13/09/2023 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | EXCISE DUTY - refusal to restore - substantial proportion of errors - previous warning - no evidence of increased due diligence - whether refusal unreasonable - no - appeal dismissed |