Grzegorz Sczcepaniak t/a Phu Greg-Car v The Director of Border Revenue: [2019] UKUT 0295 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Richards on 1 October 2019.

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EXCISE DUTY 鈥� restoration of vehicle 鈥� whether First-tier Tribunal erred in its approach to its fact-finding role 鈥� yes 鈥� appeal allowed.

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Published 1 October 2019