UT/2019/000009 - [2024] UKUT 00176 (TCC)

Case Number: UT/2019/000009

Rolls Building, London

EXCISE DUTY – assessment in respect of duty unpaid tobacco – whether FTT erred in relation to whether earlier duty point could be established – yes but error immaterial as insufficient evidence in respect of which identity of person liable to duty could be established - whether FTT erred in concluding Appellant “holding” the tobacco and in failing to give sufficient reasons – no – appeal dismissed

Judgment date: 18 June 2024

Before

JUDGE SWAMI RAGHAVAN

JUDGE MARK BALDWIN

Between

QAIS MAJEED ALI

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Ali, the Appellant

For the Respondents: Rupert Davies, Counsel, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs

DECISION