Liam McKeown, Michael Duggan, Thomas McPolin v The Commissioners for HM Revenue and Customs: [2016] UKUT 0479 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Sinfield on 9 November 2016.

Read the full decision in Liam McKeown, Michael Duggan, Thomas McPolin v The Commissioners for HM Revenue and Customs: [2016] UKUT 0479 (TCC).

EXCISE DUTY – meaning of ‘holding’ in Article 33(3) EU Council Directive 2008/118/EC and reg 13(2)(b) Excise Goods (Holding, Movement and Duty Point) Regulations 2010 – whether finding that Appellants knowingly involved in fraudulent evasion of duty breached Appellants’ rights under Article 6(2) European Convention on Human Rights - appeals dismissed

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