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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Hodson v Revenue and Customs [2017] UKUT 439 (TCC) (17 November 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/439.html
Cite as: [2017] UKUT 439 (TCC)
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Carl Hodson v Revenue and Customs [2017] UKUT 439 (TCC) (17 November 2017)
Excise duty - jurisdiction of First-tier Tribunal - paragraph 5 of Schedule 3 to the Customs and Excise Management Act 1979 - effect on person who was not owner of goods seized.
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