Mohammad Imran Malik (trading as Cool Drinks) v Revenue & Customs (EXCISE WAREHOUSE : Approval) [2017] UKFTT 308 (TC)
Decision Number: TC 05785
Appellant: Mohammad Imran Malik (trading as Cool Drinks)
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners: Peter KEMPSTER
Date Of Decision: 13/04/2017
Main Category: EXCISE WAREHOUSE
Main Subcategory: Approval
Notes: EXCISE DUTY – WOWGR application for registered owner status refused by HMRC – Whether refusal was unreasonable – s 100G CEMA 1979 and reg 5 WOWGR 1999 – Excise Notice 196