Director of Border Revenue v Keith Dockett: [2020] UKUT 0141 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Thomas Scott on 29 April 2020.

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EXCISE DUTY � Border Force decision to refuse restoration of private car � FTT held Border Force decision unreasonable and directed further review taking into account FTT finding that goods not being carried for resale at a profit � effect of Jones and Jones � whether FTT erred in law � yes � appeal allowed.

Updates to this page

Published 29 April 2020