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