Hodson v Revenue and Customs Commissioners

Customs and excise – Duties. The taxpayer's appeal against a demand by the Revenue and Customs Commissioners for unpaid excise duty was dismissed by the First-tier Tribunal (Tax Chamber) on the basis that, by virtue of para 5 of Sch 3 to the Customs and Excise Management Act 1979, the FTT had no jurisdiction to entertain that case. On appeal, the Upper Tribunal (Tax and Chancery Chamber) upheld the FTT's decision and dismissed the taxpayer's appeal.

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