header-logo header-logo

Home Login E-newsletter About us
28 September 2017
Issue: 7763 / Categories: Case law , Law digest , In Court
printer mail-detail

Customs & excise

© Copyright LexisNexis 2026. All Rights Reserved.

Revenue and Customs Commissioners v Ahmed (trading as Beehive Stores) [2017] UKUT 359 (TCC), [2017] All ER (D) 90 (Sep)

The Revenue and Customs Commissioner successfully appealed against the decision of the First-tier Tribunal (Tax and Chancery Chamber) (the FTT) to order the review of the Revenue’s decision to revoke the respondent taxpayer’s registration as a registered owner trading duty suspended alcohol. The Upper Tribunal (Tax and Chancery Chamber) held that the FTT had erred by failing to engage adequately with the reasons for the Revenue’s decision and the background against which it had been made.

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

Read All
Sponsored by
Speechlive LogoClick to know more
Fieldfisher—Julian Balson

Fieldfisher—Julian Balson

Indirect tax investigations and litigation specialist strengthens contentious tax offering

DMH Stallard—Seb Jones

DMH Stallard—Seb Jones

DMH Stallard makes Magic Circle hire

TV Edwards—Sarah Inchley, Caroline Andrews & Cheryl Thompson

TV Edwards—Sarah Inchley, Caroline Andrews & Cheryl Thompson

Three new Heads announced at leading London-based law firm

NEWS
Read All
NLJ this week: A wider test for unsafe homes
A High Court decision has clarified that a home may be unfit for human habitation not only where conditions endanger health or safety, but also where they seriously undermine comfort and convenience
NLJ this week: Employment deadlines lengthen

A longer time limit for employment tribunal claims, new charity law thresholds, property tribunal recruitment and appellate guidance on small-claims costs feature in the latest Civil Way round-up

NLJ this week: Estoppel crosses borders
A recent High Court ruling could make issue estoppel considerably more complex in cross-border litigation, requiring parties to consider the foreign law governing the underlying claim
NLJ this week: Safeguards under strain
The Supreme Court has overturned Cheshire West’s bright-line test for deprivation of liberty, replacing it with a broader, more contextual assessment that gives greater weight to an individual’s wishes, feelings and apparent consent
NLJ this week: Fraud reform’s delivery test
Jonathan Fisher KC’s wide-ranging fraud report contains worthwhile proposals, but turning them into workable reform will require money, capacity and political will
Copyright © 2026 LexisNexis
back-to-top-scroll