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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Sczcepaniak (t/a Phu Greg-Car) v The Director of Border Revenue (EXCISE DUTY - restoration of vehicle) [2019] UKUT 295 (TCC) (1 October 2019)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/295.html
Cite as: [2019] UKUT 295 (TCC)

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Grzegorz Sczcepaniak t/a Phu Greg-Car v The Director of Border Revenue: [2019] UKUT 295 (TCC) (1 October 2019)


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

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/295.html