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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) >> Director of Border Revenue v Dockett (EXCISE DUTY - Border Force) [2020] UKUT 141 (TCC) (29 April 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/141.html
Cite as: [2020] UKUT 141 (TCC)

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Director of Border Revenue v Keith Dockett: [2020] UKUT 141 (TCC) (29 April 2020)

EXCISE DUTY ­ Border Force decision to refuse restoration of private car ­ FTT held Border Force decision unreasonable and directed further review taking into account FTT finding that goods not being carried for resale at a profit ­ effect of Jones and Jones ­ whether FTT erred in law ­ yes ­ appeal allowed

29 April 2020

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/141.html