Dawson's (Wales) Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0296 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Falk and Judge Herrington on 4 October 2019.
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EXCISE DUTY 鈥� assessment on wholesaler in possession of non-duty paid excise goods 鈥� whether legislation implementing article 7(2)(b) Directive 2008/118/EC proportionate 鈥� whether the FTT has jurisdiction to consider unreasonableness of assessment 鈥� meaning of 鈥渉olding鈥� excise goods 鈥� Excise Goods (Holding, Movement and Duty Point) Regulations 2010 reg 6.
JUDICIAL REVIEW 鈥� whether decision by HMRC to assess claimant was unlawful.
Updates to this page
Published 4 October 2019