Director of Border Revenue v Keith Dockett: [2020] UKUT 0141 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Thomas Scott on 29 April 2020.
Read the full decision in .
EXCISE DUTY 鈥� Border Force decision to refuse restoration of private car 鈥� FTT held Border Force decision unreasonable and directed further review taking into account FTT finding that goods not being carried for resale at a profit 鈥� effect of Jones and Jones 鈥� whether FTT erred in law 鈥� yes 鈥� appeal allowed.