Carl Hodson v The Commissioners for HM Revenue and Customs: [2017] UKUT 0439 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Arnold and Judge Greenbank on 17 November 2017.

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Excise duty 鈥� jurisdiction of First-tier Tribunal 鈥� paragraph 5 of Schedule 3 to the Customs and Excise Management Act 1979 鈥� effect on person who was not owner of goods seized.

Updates to this page

Published 14 November 2017