Grzegorz Sczcepaniak t/a Phu Greg-Car v The Director of Border Revenue

JurisdictionUK Non-devolved
JudgeJudge Herrington,Judge Richards
Neutral Citation[2019] UKUT 0295 (TCC)
CourtUpper Tribunal (Tax and Chancery Chamber)
Subject MatterTax,1 October 2019
Date01 October 2019
Published date01 October 2019
[2019] UKUT 0295 (TCC)
Appeal number: UT/2018/0163
EXCISE DUTY restoration of vehicle whether First-tier Tribunal erred in its
approach to its fact-finding role yes appeal allowed
UPPER TRIBUNAL
(TAX AND CHANCERY CHAMBER)
GRZEGORZ SCZCEPANIAK
T/A
PHU GREG-CAR
Appellant
-and-
THE DIRECTOR OF BORDER REVENUE
Respondent
Sitting in public at The Royal Courts of Justice, Strand, London on 17 September 2019
Michael Wiencek of Euro Lex Partners LLP for the Appellant
Michael Newbold, counsel for the Respondent
© CROWN COPYRIGHT 2019
TRIBUNAL:
JUDGE TIM HERRINGTON
JUDGE JONATHAN RICHARDS

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