Keyword

commercial purpose

2 decisions turning on commercial purpose.

Mr Alan & Mrs Veronica Griffiths v Her Majesty's Revenue & Customs

Tax LawVAT and Duties Tribunal2 May 2006Added 6 Aug 2026

Mr Alan Griffiths and his wife, Mrs Veronica Jean Griffiths, returned to the United Kingdom from Spain on 2 March 2004 bringing with them 14,620 cigarettes and 2 kilos of hand rolling tobacco. As travellers between European Union…

Mr K A Frazer v Commissioners of Customs and Excise

Tax LawVAT and Duties Tribunal13 Feb 2003Added 6 Aug 2026

Mr K A Frazer appealed against a decision of the Commissioners of Customs and Excise, communicated on review by letter of 13 February 2002, refusing to restore to him a Renault Laguna car seized on 25 November 2001. At about 1.25…

exceptional hardship proportionality hand rolling tobacco commercial purpose excise duty