QAIS MAJEED ALI v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00176 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Swami Raghavan and Judge Mark Baldwin on 18th June 2024
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EXCISE DUTY – assessment in respect of duty unpaid tobacco – whether FTT erred in relation to whether earlier duty point could be established – yes but error immaterial as insufficient evidence in respect of which identity of person liable to duty could be established - whether FTT erred in concluding Appellant “holding” the tobacco and in failing to give sufficient reasons – no – appeal dismissed