United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/116.html
Cite as: [2010] UKUT 116 (TCC), [2010] STC 1610

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Mr & Mrs Lawrence and Joan Jones [2010] UKUT 116 (TCC) (15 January 2010)

Excise duty – Restoration of Excise Goods and Vehicle – Jurisdiction of Tribunal – Deemed forfeiture – Did the tribunal err in law in accepting jurisdiction on lawlessness of seizure and or underlying facts of own use – No – Appeal Dismissed.

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