CHARLENE HUGHES v THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS [2024] UKUT 00108 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Thomas Scott and Judge Ashley Greenbank on 29 April 2024
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EXCISE DUTY 鈥� assessment in respect of duty unpaid cigarettes 鈥� whether earlier duty point could be established 鈥� whether the Appellant was 鈥渉olding鈥� the cigarettes when duty point arose 鈥� appeal dismissed
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Published 29 April 2024