United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Hunova - Trans KFT v HMRC [2011] UKUT 194 (TCC) (10 May 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/194.html
Cite as: [2011] UKUT 194 (TCC)

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Hunova – Trans KFT v HMRC [2011] UKUT 194 (TCC) (10 May 2011)

EXCISE DUTIES – restoration – seizure of vehicle used for smuggling – refusal to restore – appeal against refusal dismissed by First-tier Tribunal – whether decision of the First–tier Tribunal was perverse – no – appeal dismissed