Beer duty – preliminary issues – whether the extent of the charge to duty is calculated by reference to the volume of beer in each container as it passes the duty point – identification of the point in the calculation of beer duty at which one ignores fractions of a penny – whether such truncation is per container or monthly when returns are made.
Citations:
[2011] UKUT 195 (TCC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 01 February 2022; Ref: scu.441762