Keyword

exceptional hardship

2 decisions turning on exceptional hardship.

Cheryll Scott v Her Majesty's Revenue & Customs

Tax LawVAT and Duties Tribunal2 May 2006Added 6 Aug 2026

The appellant, Cheryll Scott, was stopped by Customs Officers at the UK Control Zone at Coquelles, France, on 16 June 2005 while driving her Vauxhall Vectra with three passengers, Mrs Gunn, Mrs Johnson and Mr Marriott, all…

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…

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