ALCOHOLIC LIQUOR DUTY – Part 6A Alcoholic Liquor Duties Act 1979 – Alcoholic Liquor Wholesaling – penalty for contravention of s88F (wholesale purchase from unapproved seller) – meaning of ‘sold wholesale’ – ‘incidental sale’ exception – one-off purchase of 840 bottles of gin on special offer from authorised retailer – was it proved that the … Continue reading Millennium Cash and Carry Ltd v Revenue and Customs (Alcoholic Liquor Duty – Alcoholic Liquor Wholesaling): FTTTx 25 Jan 2021
Penalties – Alcoholic Liquor Duties Act 1979 – Alcohol Wholesaler Registration Scheme – beer sale before registration – whether the disclosure was prompted or unprompted – prompted – whether or not there was a reasonable excuse based upon the appellant’s lack of knowledge of the need for approval – no – whether or not there … Continue reading Langdale Brewing Company Ltd v Revenue and Customs (Penalties – Alcoholic Liquor Duties): FTTTx 2 Oct 2020
1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts
Judges: Lord Neuberger MR, Pitchford, Rafferty LJJ Citations: [2012] EWCA Civ 82 Links: Bailii Statutes: Alcoholic Liquor Duties Act 1979 Jurisdiction: England and Wales Customs and Excise Updated: 20 December 2022; Ref: scu.450974
VDT EXCISE – seizure of vehicle and goods – whether seizure challenged – restoration refused – whether appeal against non-restoration of vehicle – whether decision not to restore goods proportionate – whether appellant entitled to raise issue of own use – whether abuse of process – No JURISDICTION – Whether criminal charge – Whether Magna … Continue reading Davidson v Revenue and Customs: Excs 25 Jul 2008
EXCISE DUTY – Approval to carry on a controlled activity (Alcoholic Liquor Duties Act 1979, s 88C) – Appeal against refusal of approval – ‘Fit and proper person’ – Alcohol Wholesaler Registration Scheme (AWRS) – Whether decision maker reasonably arrived at decision (Finance Act 1994, s 16(4)) Citations: [2022] UKFTT 176 (TC) Links: Bailii Jurisdiction: … Continue reading Hare Wines Limited v Revenue and Customs (Procedure : Other): FTTTx 7 Jun 2022
Excise Duties – Alcohol Wholesaler Registration Scheme – Appeal against refusal of approval – Part 6A Alcoholic Liquor Duties Act 1979 – extent of tribunal’s jurisdiction on appeal under Section 16(4) Finance Act 1994 – whether tribunal can take into account events occurring after the date of the decision appealed against – effect of failure … Continue reading Continental Cash and Carry Limited v Revenue and Customs: FTTTx 10 Feb 2022
Temporary approval pending appeal was preferred The company challenged refusal of fit and proper approval for registration as wholesaler of duty paid alcohol. Held: The appeals were allowed in part. HMRC, having once concluded that the applicant was not fit and proper was not free to approve them pending their appeal. Better was a temporary … Continue reading ABC Ltd and Another v HM Revenue and Customs: CA 7 Jul 2017
The wholesalers sought approval from the respondent for the wholesale supply of duty-paid alcohol. Approval was refused, but the parties sought a means of allowing a temporary approval pending determination by the FTT. The two questions considered were: (1) What power does HMRC have to permit a person to carry on trading pending the determination … Continue reading OWD Ltd (T/A Birmingham Cash and Carry) and Another v Revenue and Customs: SC 19 Jun 2019
EXCISE DUTY – appeal against HMRC’s decision to refuse approval for registration as a wholesaler of alcohol on the basis that they were not satisfied that the appellants are fit and proper persons – s 88C (2) of the Alcoholic Liquor Duties Act 1979 – appeal allowed and a review ordered under s 16(4) of … Continue reading Corbelli and Another (T/A Corbelli Wines) v Revenue and Customs: FTTTx 7 Aug 2017
EXCISE DUTY- refusal by HMRC lo vary authorisation grouted to user of trade specific denatured alcohol under Alcoholic Liquor Duties Act 1979 -whether decision capable of appeal to FTT – no – whether customer of user had standing to bring appeal – no – appeal struck out – proper approach to applications to strike out … Continue reading Revenue and Customs v Smith and Nephew Overseas Ltd and Others: UTTC 29 Nov 2018
Excise duty – appeal against HMRC’s decision to refuse approval for registration as a wholesaler of alcohol on the basis that they were not satisfied that the appellant was a fit and proper person – Section 88C(2) of the Alcoholic Liquor Duties Act . .
References: [2008] UKVAT-Excise E01127 Links: Bailii Ratio: VDT EXCISE – seizure of vehicle and goods – whether seizure challenged – restoration refused – whether appeal against non-restoration of vehicle – whether decision not to restore goods proportionate – whether appellant entitled to raise issue of own use – whether abuse of process – No JURISDICTION … Continue reading Davidson v Revenue and Customs; Excs 25 Jul 2008
CUSTOMS DUTY- civil penalty of pounds 250 for being in possession and holding alcoholic liquors, which had not been stamped under section 2 A of The Alcoholic Duties Liquor Act 1979 Citations: [2009] UKFTT 303 (TC) Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 04 October 2022; Ref: scu.409111
FTTTx EXCISE DUTY – section 55(2) and 62(2) Alcoholic Liquors Duties Act 1979 and Cider and Perry Regulations 1989 and Wine and Made Wine Regulations 1989 – whether a discontinuance within regulation 13(a) of each set of Regulations on a sale of a business holding stock of cider and made-wine as a going concern – … Continue reading Bramston (Liquidator of DCC Realisations Ltd) and Others v Revenue and Customs: FTTTx 6 May 2010
