Raczkowski v Revenue & Customs [2018] UKFTT 671 (TC)

An appeal against a decision by HMRC to raise an assessment for excise duty pursuant to s 12(1A) of the Finance Act 1994 (“the 1994 Act”) and regulation 13(1) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010.

Ben Channer acted for the appellant. 

The judgment is avialable here.