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First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Mohammad Imran Malik (trading as Cool Drinks) v Revenue & Customs (EXCISE WAREHOUSE : Approval) [2017] UKFTT 308 (TC) (13 April 2017)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC05785.html
Cite as: [2017] UKFTT 308 (TC)(13 April 2017)

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Decision Number: TC 05785
Appellant: Mohammad Imran Malik (trading as Cool Drinks)
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Peter KEMPSTER
Date Of Decision: 13/04/2017
Main Category: EXCISE WAREHOUSE
Main Subcategory: Approval
Notes: EXCISE DUTY – WOWGR application for registered owner status refused by HMRC – Whether refusal was unreasonable – s 100G CEMA 1979 and reg 5 WOWGR 1999 – Excise Notice 196
PDF Copy:                                 [2017] UKFTT 308 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC05785.html