The Commissioners for HM Revenue and Customs v Nicholas Race: 2014] UKUT 0331 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren on 15 July 2014.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
15 July 2014

Read the full decision in The Commissioners for HM Revenue and Customs v Nicholas Race: 2014] UKUT 0331 (TCC).

EXCISE DUTY – assessment in relation to excise goods seized from respondent – appeal from refusal to strike out statutory appeal – appeal allowed in part – ground of appeal struck out in part –application remitted.

Updates to this page

Published 1 December 2016