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United Kingdom VAT & Duties Tribunals (Excise) Decisions |
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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> United Kingdom VAT & Duties Tribunals (Excise) Decisions >> D&SMB UK Ltd v Customs & Excise [2004] UKVAT(Excise) E00605 (14 January 2004) URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2004/E00605.html Cite as: [2004] UKVAT(Excise) E00605, [2004] UKVAT(Excise) E605 |
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Decision Summary Information |
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| Decision Number: | e/00605 |
| Appellant: | D&SMB Uk Limited |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
Richard L
BARLOW
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| Date of Decision: | 14.01.2004 |
| Main Category: | EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) |
| Main Subcategory: | Commercial vehicle |
| Notes: | |
| EXCISE DUTY - restoration fee for commercial vehicle - customs policy unreasonable - policy incorrectly applied - decision not to repay fee unreasonable - appeal allowed. |
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| Decision to Download: | No copy available |