The Commissioners for HM Revenue and Customs v SDM European Transport Limited: [2013] UKUT 0251 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Hellier on 20 May 2013.
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Excise duty – whether spirits delivered to declared destinations - did First-tier Tribunal wrongly consider that it could not reach a decision that implied dishonesty on part of Appellant? – held no - did First-tier Tribunal wrongly hold that HMRC had burden of proof? – held no - whether First-tier Tribunal made findings of fact that were not open to it or otherwise err in its approach to the evidence? – held that First-tier Tribunal failed to give adequate reasons for conclusion that all journeys took place as described in face of contradictory evidence – appeal allowed in part – case remitted.
Published 1 December 2016