Prospect Origin Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0051 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Jonathan Richards and Judge Guy Brannan on 12 March 2021
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EXCISE DUTY 鈥� registered dealer in controlled oils 鈥� scope of First-tier Tribunal鈥檚 fact-finding jurisdiction 鈥� application to admit new evidence 鈥� whether First-tier Tribunal鈥檚 factual conclusions available to it 鈥� appeal dismissed
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Published 15 March 2021