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First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> S & B DISTRIBUTION LIMITED v Revenue & Customs (EXCISE DUTY - confiscation of wine - restoration refused) [2022] UKFTT 448 (TC) (02 December 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08657.html
Cite as: [2022] UKFTT 448 (TC)

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Decision Number: TC 08657
Appellant: S & B DISTRIBUTION LIMITED
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Nigel POPPLEWELL
Date Of Decision: 02/12/2022
Main Category: PROCEDURE
Main Subcategory: Other
Notes: EXCISE DUTY - confiscation of wine - restoration refused - decision to refuse upheld on review - reasonableness of review decision - further review directed
PDF Copy:                                 [2022] UKFTT 448 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08657.html