Market leading insight for tax experts
View online issue

A Landmark Decision On Excise And Customs

 
Gavin McFarlane of Temple Chambers Cardiff reviews the Court of Appeal decision in Gora and Dannatt v CCE
 
On 11 April this year the Court of Appeal released its decision in Gora and Dannatt v CCE [2003] All ER (d) 208. The text is of extreme importance for indirect tax practitioners for it visits a wide range of basic subject areas in customs and excise and reaches conclusions on a number of important procedures which have not been previously clarified by the courts at this or any other level. In particular the judges have put under the microscope the whole question of seizure by Customs as provided for in the department's legislation as well as related concepts such as detention.
 
The matters reached the Court...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top