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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Prospect Origin Limited v Revenue and Customs [2021] UKUT 51 (TCC) (12 March 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/51.html
Cite as: [2021] UKUT 51 (TCC)

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Prospect Origin Limited v Revenue and Customs [2021] UKUT 51 (TCC) (12 March 2021)


EXCISE DUTY - registered dealer in controlled oils - scope of First-tier Tribunal's fact-finding jurisdiction - application to admit new evidence - whether First-tier Tribunal's factual conclusions available to it - appeal dismissed

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/51.html