AGNIEZSKA HARTLEB T/A HARTLEB TRANSPORT v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00034 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Adam Johnson and Judge Vimal Tilakapala on 01 February 2024
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EXCISE DUTIES – whether the FTT erred in treating an employer as “holding” excise goods for the purpose of Reg. 13(2)(b) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 in circumstances where the goods were in the physical possession of its employee acting in the course of his employment – no – appeal dismissed