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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) >> Revenue and Customs v Smith and Nephew Overseas Ltd & Ors (Tax) [2018] UKUT 393 (TCC) (29 November 2018)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2018/393.html
Cite as: [2018] BTC 532, [2019] STC 116, [2018] UKUT 393 (TCC)
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The Commissioners for HM Revenue and Customs v Smith and Nephew Overseas Ltd and Others (EXCISE DUTY – refusal by HMRC to vary authorisation) [2018] UKUT 393 (TCC) (29 November 2018)
EXCISE DUTY- refusal by HMRC lo vary authorisation grouted to user of trade specific denatured alcohol under Alcoholic Liquor Duties Act 1979 -whether decision capable of appeal to FTT - no - whether customer of user had standing to bring appeal - no - appeal struck out - proper approach to applications to strike out based on lack of jurisdictionA HTML version of this file is not available click here or view below the pdf version : [2018] UKUT 393 (TCC)