Customs & excise

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.