The Queen (on the Application of Hammonds of Knutsford Plc) v The Commissioners for HM Revenue and Customs: [2016] UKUT 0195 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Whipple and Judge Berner on 20 April 2016.

Read the full decision in The Queen (on the Application of Hammonds of Knutsford Plc) v The Commissioners for HM Revenue and Customs: [2016] UKUT 0195 (TCC) .

EXCISE DUTY – claims for “drawback” – EU Directive 92/12/EEC, arts 7, 22 – EU Directive 2008/118/EC, arts 9, 33 – Excise Duty (Drawback) Regulations 1995, regs 7, 8 – whether refusal of claims as a consequence of Claimant having failed to make goods available for inspection for not less than two business days following notice of intention to claim drawback was unlawful – whether contrary to EU law – principles of proportionality and fiscal neutrality – Scandic Distilleries SA v Direcţia Generalã de Administrare a Marilor Contribuabili [2014] STC 1 considered.

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