Carl Hodson v The Commissioners for HM Revenue and Customs

JurisdictionUK Non-devolved
JudgeMr Justice Arnold,Judge Greenbank
Neutral Citation[2017] UKUT 0439 (TCC),[2017] UKUT 0439 (TCC)
CourtUpper Tribunal (Tax and Chancery Chamber)
Subject MatterTax,17 November 2017
Date17 November 2017
Published date14 November 2017
[2017] UKUT 0439 (TCC)
Appeal number
UT/2016/0239
Excise duty – jurisdiction of First-tier Tribunal – paragraph 5 of Schedule 3 to the
Customs and Excise Management Act 1979 – effect on person who was not owner
of goods seized
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
CARL HODSON
Appellant
- and –
THE COMMISSIONERS FOR HER
MAJESTY’S REVENUE AND CUSTOMS Respondents
Tribunal: The Hon Mr Justice Arnold and Judge Ashley Greenbank
Sitting in public in the Rolls Building, Fetter Lane, London EC4A 1NL on 2 November
2017
John Shelley CTA for the Appellant
Simon Pritchard, instructed by the General Counsel and Solicitor to HM Revenue and
Customs, for the Respondents
© CROWN COPYRIGHT 2017

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