Read the full decision in
EXCISE DUTY – sections 55 and 62 Alcohol Liquors Duties Act 1979, Cider and Perry
Regulations 1989, Wine and Made-wine Regulations 1989 – whether a discontinuance
within regulation 13(a) on a sale of a business as a going concern holding stock of cider
and made-wine – position where premises are both cider premises and a winery but
made-wine is held only for the purpose of the cider business – proviso to regulation 12:
application for some other purpose.
Published 1 December 2016