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Butlers Ship Stores Ltd and Others v Revenue and Customs: FTTTx 14 Jun 2012

EXCISE DUTY – disappearance of goods; excise duty point; tax warehouse; assessment on consignor; carrier and owner of goods; validity of assessments; joint and several liability; abnormal and unforeseeable circumstances; force majeure; whether supervening principles of European Law of proportionality and/or legal certainty rendered assessments invalid; Council Directive 92/12/EEC, Arts. 13, 14, 15 and 20; … Continue reading Butlers Ship Stores Ltd and Others v Revenue and Customs: FTTTx 14 Jun 2012

Greenalls Management Ltd v Commissioners of Customs and Excise: CA 26 Jun 2003

The appellant operated an approved storage facility, holding alcoholic drinks. Drinks were to be exported, and were released on that basis. They were later diverted and sold within the UK market, evading the appropriate duty. The company appealed a finding that it had itself to pay the duty. Held: Chargeability is a matter of domestic … Continue reading Greenalls Management Ltd v Commissioners of Customs and Excise: CA 26 Jun 2003

Customs and Excise v Anglo Overseas Ltd: ChD 5 Oct 2004

Judges: The Honourable Mr Justice Lewison Citations: [2004] EWHC 2198 (Ch), [2005] BPIR 137 Links: Bailii Statutes: Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001 Jurisdiction: England and Wales Cited by: Cited – Re Autotech Design Ltd, HMRC v Autotech Design Ltd ChD 2006 Michael Briggs QC summarised the approach to be … Continue reading Customs and Excise v Anglo Overseas Ltd: ChD 5 Oct 2004

Butlers Ship Stores Limited v HM Revenue and Customs: UTTC 13 Nov 2013

UTTC EXCISE DUTY – disappearance of goods – excise duty point – tax warehouse – assessment on consignor – validity of assessment – abnormal and unforeseeable circumstances – force majeure – whether supervening principles of European Law of proportionality and/or legal certainty rendered assessments invalid – Council Directive 92/12/EEC, Arts 13, 14, 15 and 20 … Continue reading Butlers Ship Stores Limited v HM Revenue and Customs: UTTC 13 Nov 2013

Cantina Levorato Srl v Revenue and Customs (Excise Duty – Assessment To Excise Duty In Respect of Irregularity In The Movement of Duty Suspended Goods): FTTTx 9 Dec 2021

EXCISE DUTY – Assessment to excise duty in respect of irregularity in the movement of duty suspended goods – whether irregularity occurred – if so whether irregularity occurred in the UK – Article 6 and Article 20 Council Directive 92/12/EEC – Regulation 3 Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001- Article … Continue reading Cantina Levorato Srl v Revenue and Customs (Excise Duty – Assessment To Excise Duty In Respect of Irregularity In The Movement of Duty Suspended Goods): FTTTx 9 Dec 2021

Butlers Ship Stores Limited v HM Revenue and Customs; UTTC 13 Nov 2013

References: [2013] UKUT 564 (TCC) Links: Bailii UTTC EXCISE DUTY – disappearance of goods – excise duty point – tax warehouse – assessment on consignor – validity of assessment – abnormal and unforeseeable circumstances – force majeure – whether supervening principles of European Law of proportionality and/or legal certainty rendered assessments invalid – Council Directive … Continue reading Butlers Ship Stores Limited v HM Revenue and Customs; UTTC 13 Nov 2013