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Search Results for: Alcoholic Liquor Duties Act 1979 88C
ABC Ltd and Another v HM Revenue and Customs: CA 7 Jul 2017
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
OWD Ltd (T/A Birmingham Cash and Carry) and Another v Revenue and Customs: SC 19 Jun 2019
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
Hare Wines Limited v Revenue and Customs (Procedure : Other): FTTTx 7 Jun 2022
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
Corbelli and Another (T/A Corbelli Wines) v Revenue and Customs: FTTTx 7 Aug 2017
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
Harp Wines and Spirits Ltd v Revenue and Customs (Excise Duty – Appeal v HMRC’s Decision To Refuse Approval for Registration As A Wholesaler of Alcohol): FTTTx 26 May 2021
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 . .
