Appeal from refusal of judicial review of: ‘points of principle about the lawfulness of the domestic statutory regime in the United Kingdom relating to excise duty. More specifically, the application challenges the lawfulness of some key features of the legislation which governs the holding of excise goods in duty suspension (i.e. before an excise duty point has arisen, and therefore before duty has been paid), by an authorised warehousekeeper in an excise warehouse.’
Citations:
[2019] EWCA Civ 1357
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 28 July 2022; Ref: scu.640105