TC09625 - [2025] UKFTT 01066 (TC)

Case Number: TC09625

By remote video hearing

Appeal references: TC/2013/03769

TC/2014/01267

EXCISE – appeal on basis that Appellant not the holder of the goods – application for disclosure from HMRC about supply chains and related matters – application allowed

Judgment date: 2 September 2025

Before

TRIBUNAL JUDGE ANNE REDSTON

Between

UNITED WHOLESALE GROCERS LIMITED

Appellant

and

THE COMMISSIONERS FOR

HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Tristan Thornton of TT Tax, instructed by the Appellant

For the Respondents: Graham Mciver of Counsel, instructed by the Solicitor to the Office of the Advocate General

DECISION