Butlers Ship Stores Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0564 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Glennie on 13 November 2013.

Read the full decision in Butlers Ship Stores Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0564 (TCC).

EXCISE DUTY – disappearance of goods – excise duty point – tax warehouse – assessment on consignor – validity of assessment – abnormal and unforeseeable circumstances – force majeure – whether supervening principles of European Law of proportionality and/or legal certainty rendered assessments invalid – Council Directive 92/12/EEC, Arts 13, 14, 15 and 20 – validity of Regulation 7 of the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001.

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