QAIS MAJEED ALI v THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS [2024] UKUT 00176 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Swami Raghavan and Judge Mark Baldwin on 18th June 2024
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EXCISE DUTY 鈥� assessment in respect of duty unpaid tobacco 鈥� whether FTT erred in relation to whether earlier duty point could be established 鈥� yes but error immaterial as insufficient evidence in respect of which identity of person liable to duty could be established - whether FTT erred in concluding Appellant 鈥渉olding鈥� the tobacco and in failing to give sufficient reasons 鈥� no 鈥� appeal dismissed
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Published 18 June 2024