SDM European Transport Limited v The Commissioners for Her Majesty's Revenue and Customs
| Jurisdiction | UK Non-devolved |
| Judgment Date | 25 April 2016 |
| Neutral Citation | [2016] UKUT 0201 (TCC) |
| Appellant | REVENUE & CUSTOMS |
| Respondent | SDM EUROPEAN TRANSPORT LTD |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Appeal Number | UT/2014/0068 |
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[2016] UKUT 0201 (TCC)
Appeal number:UT/2014/0068
EXCISE DUTIES – duty suspended movements of goods – movements not 5 correctly discharged - First-tier allowed appeal of guarantor of movements –
Commissioners’ appeal allowed by Upper Tribunal on a casting vote of the
presiding member – application by guarantor to set aside Upper Tribunal
decision - presiding member duly selected – application dismissed
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UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
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THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE & CUSTOMS Appellant
- and -
SDM EUROPEAN TRANSPORT LTD Respondent
TRIBUNAL:
MR JUSTICE BIRSS
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Sitting in public in the Rolls Building on 19 April 2016
Jessica Simor QC and Isabel McArdle, instructed by the General Counsel and 25 Solicitor to HM Revenue and Customs, for the appellant
Mr Richard Barlow, representative, for the respondent
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CROWN COPYRIGHT © 2016
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