Whittalls Wines Ltd and European Food Brokers Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0260 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Thomas Scott on 28 August 2019.
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EXCISE DUTY/PROCEDURE – appeals against revocations of approvals relating to duty-paid and duty-suspended alcohol - application to add further grounds of appeal - principles applied in determining such an application considered - application refused.
Published 28 August 2019