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Excise Duty � warehouse � application for registration as an owner of goods under the Warehouse Keepers and Owners of Goods Regulation 1999 (�WOWGR�) � whether decision of HMRC could reasonably have been arrived at � jurisdiction of Tribunal � appropriate remedy under section 16(4) Finance Act 1994 � appeal refused
Sitting in public at George House, 126 George Street, Edinburgh on Monday 16 February 2015
Iain Artis, Advocate, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents
This is an appeal against a decision of the Respondents (�HMRC�) to refuse the appellant�s application for registration as a registered owner under the Warehouse Keepers and Owners of Goods Regulation 1999 (�WOWGR�).�
We heard from Mr Singh, for the Appellant and Officer Neil of HMRC.� The chronology is not in dispute.
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