TDG (UK) Limited v The Commissioners for HM Revenue and Customs: [2015] UKUT 0167 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Rose DBE on 20 April 2015.

Read the full decision in TDG (UK) Limited v The Commissioners for HM Revenue and Customs: [2015] 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.

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