The Commissioners for HM Revenue and Customs v Logfret (UK) Ltd: [2018] UKUT 0422 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Richards on 2 January 2019.
Read the full decision in .
EXCISE DUTY – duration of duty suspended movement – whether deemed irregularity if goods do not arrive within four months – nature of evidence to be produced to satisfy HMRC that goods arrived – appeal allowed.