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) >> Revenue & Customs v SDM European Transport Ltd [2016] UKUT 201 (TCC) (25 April 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/201.html
Cite as: [2016] UKUT 201 (TCC)

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Revenue & Customs v SDM European Transport Ltd [2016] UKUT 201 (TCC) (25 April 2016)

EXCISE DUTIES – duty suspended movements of goods – movements not 5 correctly discharged - First-tier allowed appeal of guarantor of movements – Commissioners’ appeal allowed by Upper Tribunal on a casting vote of the presiding member – application by guarantor to set aside Upper Tribunal decision - presiding member duly selected – application dismissed see also: [2011] UKFTT 211 (TC), [2014] UKFTT 829 (TC), [2015] UKUT 625 (TCC)

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