The Commissioners for HM Revenue and Customs v Europlus Trading Limited: [2013] UKUT 0108 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Vos on 01 March 2013.

Read the full decision in The Commissioners for HM Revenue and Customs v Europlus Trading Limited: [2013] UKUT 0108 (TCC).

Excise Duty - reclaim of excise duty on exportation of beer - appeal from the FTT’s decision that HMRC had breached European law and the supplier’s human rights by undertaking extended verification of its claim for drawback of excise duty on beer warehoused for export - the effect of the FTT’s finding that the supplier had failed to satisfy the duty paid drawback condition by demonstrating that excise duty had previously been paid on the beer and had not been refunded – whether the supplier had legitimate expectations that HMRC would not undertake such extended verification in the light of HMRC’s existing policy – whether HMRC had changed its policy without notice to suppliers – whether the FTT had jurisdiction to consider the arguments on legitimate expectation and the European law points, or whether such claims were beyond the jurisdiction of the FTT under sections 14 and 16 of the Finance Act 1994.

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