regulation 13 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

Jerzy Wesolowski v The Commissioners for HMRC

The appellant, Jerzy Wesolowski, traded as "Uslugi Transportowe", a Polish transport business. On 3 April 2017 Border Force officers stopped a 7.5 tonne lorry owned by the appellant at Dover Eastern Docks, driven by his employee…