Jacek Szymanski t/a Everpol v Director of Border Revenue:[2019] UKUT 0343 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Andrew Scott.
Read the full decision in
.EXCISE DUTY – restoration of vehicle – whether error of law in FTT’s decision that Border Force’s refusal to restore not unreasonable – no - appeal dismissed.