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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 >> Quigg v Customs & Excise [2003] UKVAT(Excise) E00598 (19 December 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2003/E00598.html
Cite as: [2003] UKVAT(Excise) E598, [2003] UKVAT(Excise) E00598
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Decision Summary Information |
|
| Decision Number: | e/00598 |
| Appellant: | Frank Quigg |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
J David
DEMACK
|
| Date of Decision: | 19.12.2003 |
| Main Category: | EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) |
| Main Subcategory: | Dismissed on facts |
| Notes: | |
| EXCISE DUTY - non-restoration of excuse goods considered by Customs to be held for a commercial purpose - on evidence held that goods not for appellant's own use - appeal dismissed |
|
| Decision to Download: | No copy available |