Director of Border Revenue v Keith Dockett
| Jurisdiction | UK Non-devolved |
| Judge | Mr Justice Nugee,Judge Thomas Scott |
| Neutral Citation | [2020] UKUT 0141 (TCC) |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Subject Matter | Tax,29 April 2020 |
| Date | 29 April 2020 |
| Published date | 29 April 2020 |
[2020] UKUT 0141 (TCC)
Appeal number: UT/2019/0052
EXCISE DUTY – Border Force decision to refuse restoration of private car
– FTT held Border Force decision unreasonable and directed further review
taking into account FTT finding that goods not being carried for resale at a
profit – effect of Jones and Jones – whether FTT erred in law – yes – appeal
allowed
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
THE DIRECTOR OF BORDER REVENUE
Appellant
- and -
KEITH DOCKETT
Respondent
TRIBUNAL:
MR JUSTICE NUGEE
JUDGE THOMAS SCOTT
Sitting in public at The Rolls Building, London EC4 on 12 March 2020
Michael Newbold, instructed by the Director of Border Revenue, for the
Appellant
The Respondent appeared in person
© CROWN COPYRIGHT 2020
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