Davison and Robinson Limited v The Commissioners for HM Revenue and Customs: [2018] UKUT 0437 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Herrington on 15 January 2019.
Read the full decision in .
EXCISE DUTY – preliminary issue - person holding goods where excise duty unpaid - assumed earlier release for consumption but facts as to how when and where that release occurred not established - whether person holding goods liable to be assessed for the unpaid duty - whether B & M Retail Limited v HMRC [2016] UKUT 49 (TCC) correctly decided - EU Directive 2008/118 Article 7 and Regulations 5 and 6 Excise Goods (Holding, Movement and Duty Point) Regulations 2010.
Published 18 January 2019