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First-tier Tribunal (Tax) |
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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 |