The Commissioners for HM Revenue and Customs v Riaz Ahmed T/A Beehive Stores: [2017] UKUT 0359 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Walters on 11 September 2017.
Read the full decision in .
EXCISE DUTY– revocation of registration under WOWGR-whether FTT erred in finding HMRC’s decision to revoke could not reasonably have been arrived at – yes-FTT’s decision set aside-appeal allowed