Cleanaco Ltd v Revenue and Customs: Excs 11 Jan 2007

Excs EXCISE DUTY – Duty suspension – Diversion of spirits on dispatch from authorised warehouse – Liability of owner – False AADs prepared on instructions of owner’s employees without directors’ knowledge – Whether irregularity caused by Appellant – Notice under DSMEG Regs 2001 (S.I.2001/3022) reg 7(2) – Whether prior excise duty point under REDS Regs 1992 (S.I. 1992/3135) reg 4(2)(a) – Validity of assessment under FA 1994 s.12(1A) – Greenalls Management [2005] 1 WLR 1754, HL considered – Excise Directive (EEC/92/12) Art 20 – Assessment to VAT under VATA 1994 s.73(7B) – Appeal dismissed

Citations:

[2007] UKVAT-Excise E01012

Links:

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Customs and Excise

Updated: 18 July 2022; Ref: scu.272088