Upper Tribunal Tax and Chancery decision of Mr Justice Henderson and Judge Herrington on 10 October 2016.
Read the full decision in The Commissioners for HM Revenue and Customs v B & M Retail Limited:  UKUT 0429 (TCC).
EXCISE DUTY – preliminary issue -whether person holding goods where
excise duty unpaid and the goods have previously been released for
consumption in the same Member State liable to be assessed for the unpaid
14 February 2017
Release date: 10 October 2016
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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