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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) >> Revenue And Customs v SDM European Transport Ltd [2015] UKUT 625 (TCC) (9 November 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/625.html
Cite as: [2015] UKUT 625 (TCC)

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Revenue And Customs v SDM European Transport Ltd [2015] UKUT 625 (TCC) (9 November 2015)


EXCISE DUTIES — duty suspended movements of goods — movements not correctly discharged — appellant guarantor of movements — whether shown that goods arrived at intended destination and diverted thereafter or did not arrive — burden of proof — First-tier Tribunal finding that goods shown to have arrived in all but two cases — whether sustainable conclusion — no — jurisdiction of Upper Tribunal considered — appeal substantially allowed by casting vote of the presiding judge — decision re-made — save for one movement, none of goods shown to have arrived — respondent liable for duty as guarantor

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/625.html