20 August 2014
FTT Decision: AG Villodre SL v HMRC
TYPE OF TAX – Customs duty. Customs Code Article 221 – meaning of “communicated to”. Must communication be received by the alleged debtor – yes.
David Yates, instructed by The Khan Partnership, acted for the Appellant.
Pleasse click here for the full decision.
This content is provided free of charge for information purposes only. It does not constitute legal advice and should not be relied on as such. No responsibility for the accuracy and/or correctness of the information and commentary set out in the article, or for any consequences of relying on it, is assumed or accepted by any member of PCTC or by PCTC as a whole.