Customs & excise

22 April 2016

Issue: 7695 / Categories: Case law , Law digest , In Court

A.G. Villodre SL v Revenue and Customs Commissioners [2016] UKUT 0166 (TCC), [2016] All ER (D) 100 (Apr)

The Upper Tribunal (Tax and Chancery Chamber) ruled on an appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) (the FTT) in which the FTT had allowed the taxpayer company’s appeal against an alleged customs debt owed to the Revenue. The tribunal held that the FTT had erred by refusing to grant the Revenue’s application for permission to amend its response to the taxpayer’s appeal but, that in all other respects, the appeal would be dismissed.

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Customs & excise

MOVERS & SHAKERS

NLJ Career Profile: Maria Karaiskos KC, Church Court Chambers

1 Hare Court—Peter Mitchell KC & Amber Sheridan

Thackray Williams—Jennifer Nicol