Upper Tribunal Tax and Chancery decision of Mrs Justice Rose on 20 April 2015.
Read the full decision in TDG (UK) Limited v The Commissioners for HM Revenue and Customs:  UKUT 0167 (TCC).
Excise Duty and Value Added Tax - Alleged release to the home market of duty
suspended whisky and vodka despatched from the Appellant’s warehouse – exercise
of powers under section 12 Finance Act 1994 - Appeal dismissed.
Release date: 20 April 2015
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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