EXCISE DUTY – assessment on wholesaler in possession of non-duty paid excise goods – whether legislation implementing article 7(2)(b) Directive 2008/118/EC proportionate – whether the FTT has jurisdiction to consider unreasonableness of assessment – meaning of ‘holding’ excise goods – Excise Goods (Holding, Movement and Duty Point) Regulations 2010 reg 6.
Citations:
[2019] UKUT 296 (TCC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 03 September 2022; Ref: scu.643793