Butlers Ship Stores Limited v HM Revenue and Customs: UTTC 13 Nov 2013
UTTC EXCISE DUTY – disappearance of goods – excise duty point – tax warehouse – assessment on consignor – validity of assessment – abnormal and unforeseeable circumstances – force majeure – whether supervening principles of European Law of proportionality and/or legal certainty rendered assessments invalid – Council Directive 92/12/EEC, Arts 13, 14, 15 and 20 … Continue reading Butlers Ship Stores Limited v HM Revenue and Customs: UTTC 13 Nov 2013