Garrett Trading Ltd v Revenue and Customs: Excs 22 Aug 2007

EXCISE DUTY – goods removed from warehouse – duty suspended movement guaranteed by the Appellant – liable under the guarantee – Appellant not causing the occurrence of an excise duty point
VAT – removal of goods from fiscal warehousing regime

Citations:

[2007] UKVAT-Excise E01061

Links:

Bailii

Customs and Excise, VAT

Updated: 18 July 2022; Ref: scu.272135