 |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] | |
United Kingdom Upper Tribunal (Tax and Chancery Chamber) |
||
|
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Smith and Nephew Overseas Ltd & Ors (Tax) [2018] UKUT 393 (TCC) (29 November 2018) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2018/393.html Cite as: [2018] UKUT 393 (TCC), [2019] STC 116, [2018] BTC 532 |
||
[New search] [Printable PDF version] [Help]
The Commissioners for HM Revenue and Customs v Smith and Nephew Overseas Ltd and Others (EXCISE DUTY – refusal by HMRC to vary authorisation) [2018] UKUT 393 (TCC) (29 November 2018)
EXCISE DUTY- refusal by HMRC lo vary authorisation grouted to user of trade specific denatured alcohol under Alcoholic Liquor Duties Act 1979 -whether decision capable of appeal to FTT - no - whether customer of user had standing to bring appeal - no - appeal struck out - proper approach to applications to strike out based on lack of jurisdictionA HTML version of this file is not available click here or view below the pdf version : [2018] UKUT 393 (TCC)