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This work provides anyone involved in an appeal against Customs & Excise with a comprehensive and practical guide to the process. It is the only book available that deals exclusively with appeals against decisions of Customs & Excise, and is both an ideal aide-memoire to practitioners and an authoritative general guide to the appeal process for any individual or corporate in the process of an appeal. Fully updated, this new edition comes with new and topical material such as that relevant to the Human Rights Act, the Climate Change Levy, Landfill Tax and the Aggregates Levy. The revised contents include: Changes in law in relation to jurisdiction of the VAT & Duties Tribunals Effects of change in procedure of the Supreme Court Impact of the Human Rights Act Introduction of the Climate Change Levy, Landfill Tax and the Aggregates Levy General developments in case law""