Carlsberg UK Ltd and Another v Revenue and Customs: FTTTx 17 Dec 2009

EXCISE DUTY – beer duty – whether calculated at the level of the container – no – whether truncation of fractions of a penny is to be made at the level of each container – no

Citations:

[2009] UKFTT 375 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 13 October 2022; Ref: scu.409137