Carlsberg UK Limited and Inbev UK Limited v The Commissioners for HM Revenue and Customs: [2011] UKUT 195 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Proudman on 29 March 2011.

Read the full decision in Carlsberg UK Limited and Inbev UK LImited v The Commissioners for HM Revenue and Customs: [2011] UKUT 195 (TCC).

Beer duty- preliminary issues- whether the extent of the charge to duty is calculated by reference to the volume of beer in each container as it passes the duty point- identification of the point in the calculation of beer duty at which one ignores fractions of a penny- whether such truncation is per container or monthly when returns are made.

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