Liquid Investments Ltd v Revenue & Customs Commissioners (2014)

An appellant who had instructed a third party to import a car into the United Kingdom did not have locus standi to bring an appeal against a binding tariff information issued by the commissioners to the third party because it was not the "holder" of the BTI. The third party was substituted as the appellant under Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 r.9.

Appeal dismissed