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United Kingdom VAT & Duties Tribunals (Excise) Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> United Kingdom VAT & Duties Tribunals (Excise) Decisions >> Switzer v Customs & Excise [2003] UKVAT(Excise) E00561 (19 December 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2003/E00561.html
Cite as: [2003] UKVAT(Excise) E561, [2003] UKVAT(Excise) E00561
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Decision Summary Information |
|
| Decision Number: | E/00561 |
| Appellant: | CD Switzer |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
W Michael S
TILDESLEY
|
| Date of Decision: | 19.12.2003 |
| Main Category: | EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) |
| Main Subcategory: | Friends and family |
| Notes: | |
| EXCISE DUTY - Restoration of seized vehicle where the owner had lent the vehicle to another - whether excise goods were for personal or commercial use - commercial use - whether the owner was innocent - no she took a risk that the vehicle may be used for smuggling - was the seizure proportionate to the revenue evaded - yes - did the seizure create exceptional hardship - no- was the decision not to restore the vehicle reasonable - yes - Appeal dismissed. |
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| Decision to Download: | No copy available |