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Duty and Customs Column

Gavin McFarlane of Temple Chambers Cardiff brings us up-to-date on the latest Duty and Customs news
This decision has had a rather curious journey on its way to being finally classified by the VAT and Duties Tribunals as an excise decision. For reasons which are not explained it had originally been issued as VAT case number 17792 in August 2002 the hearing having taken place before the Tribunal on 18 and 19 June of that year. Last month it was again released this time with an excise number E00430 the case reference being LON/01/8107. But over the intervening months the case had gone on appeal from the Tribunal to the Chancery Division of the High Court where it is reported as [2003] All ER (D) 288.

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