CHARLENE HUGHES v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00108 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Thomas Scott and Judge Ashley Greenbank on 29 April 2024
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EXCISE DUTY – assessment in respect of duty unpaid cigarettes – whether earlier duty point could be established – whether the Appellant was “holding” the cigarettes when duty point arose – appeal dismissed