United Kingdom First-tier Tribunal (Tax) 26 August 2016, TC 05353 (Datrans Anna Urbanczyk v Commissioners for Her Majesty's Revenue and Customs)

[2016] UKFTT 0617 (TC) TC05353 Appeal number: TC/2014/01211 EXCISE DUTY – appeal against assessment to excise duty and penalty – consideration of meaning of holding of goods under regulation 13(2) of the Regulations – appeal dismissed FIRST-TIER TRIBUNAL TAX CHAMBER DATRANS ANNA URBANCZYK Appellant - and - THE COMMISSIONERS FOR HER MAJESTY’S Respondents REVENUE & CUSTOMS TRIBUNAL: JUDGE HARRIET