Jacek Szymanski t/a Everpol v Director of Border Revenue:[2019] UKUT 0343 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Andrew Scott.

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EXCISE DUTY 鈥� restoration of vehicle 鈥� whether error of law in FTT鈥檚 decision that Border Force鈥檚 refusal to restore not unreasonable 鈥� no - appeal dismissed.

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Published 12 November 2019