United Kingdom Upper Tribunal (Tax and Chancery Chamber)

---

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue And Customs v European Brand Trading Ltd [2014] UKUT 226 (TCC) (23 May 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/226.html
Cite as: [2014] UKUT 226 (TCC)

---

[New search] [Printable PDF version] [Help]

---

Revenue And Customs v European Brand Trading Ltd [2014] UKUT 226 (TCC) (23 May 2014)

Excise Duty – order of magistrates’ court condemning goods as forfeited – further goods deemed to be duly condemned as forfeited – application by owner of goods for restoration of goods – decision not to restore goods – review decision upholding original decision not to restore goods – review decision set aside by First-tier Tribunal – directions as to further review – whether directions appropriate – extent to which further review should investigate for any purpose whether duty paid on goods which were condemned as forfeited

A HTML version of this file is not available click here or view below the pdf version : 226.pdf