TC09667 - [2025] UKFTT 01254 (TC)

Case Number: TC09667

George Street, Edinburgh

Appeal reference: TC/2024/02428

EXCISE DUTY – self-storage unit – liability of self-storage business – holding – concerned in keeping – Excise Duty (Holding, Movement and Duty Point) Regulations 2010 (SI 2010/593) – Schedule 41 of Finance Act 2008 – appeal allowed.

Heard on: 26-27 August 2025

Judgment date: 17 October 2025

Before

TRIBUNAL JUDGE BLACKWELL

MR JOHN WOODMAN

Between

LEN LOTHIAN HOLDINGS LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Philip Simpson KC, instructed by Gilson Gray

For the Respondents: Miss Elisabeth Roxburgh, instructed by the Advocate General

DECISION