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First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> ANRA DEALS LIMITED v Revenue & Customs (EXCISE DUTY - refusal to restore - substantial proportion of errors - previous warning) [2023] UKFTT 755 (TC) (13 September 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08935.html
Cite as: [2023] UKFTT 755 (TC)

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Decision Number: TC 08935
Appellant: ANRA DEALS LIMITED
Respondent: His Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Anne Fairpo
Date Of Decision: 13/09/2023
Main Category: PROCEDURE
Main Subcategory: Other
Notes: EXCISE DUTY - refusal to restore - substantial proportion of errors - previous warning - no evidence of increased due diligence - whether refusal unreasonable - no - appeal dismissed
PDF Copy:                                 [2023] UKFTT 755 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08935.html