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
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