Objection to withdrawal of approval under the 1999 Regulations Mitting J [2015] EWHC 3954 (Admin) Bailii Warehouse and Owner of Warehoused Goods Regulations 1999 England and Wales Customs and Excise Updated: 23 January 2022; Ref: scu.569834
Excise Duty – Revocation of excise duty approvals under the Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) 1999 and s 92 CEMA– whether review decision of HMRC could reasonably have been arrived at. Citations: [2019] UKFTT 215 (TC) Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 19 October 2022; Ref: scu.635759
Vat – Compulsory Deregistration (Sch 1 para 13 VATA) – whether Appellant intending to make taxable supplies (Sch 1 para 9 VATA) – EXCISE DUTY – revocation of appellant’s approval under Warehousekeepers and Owners of Warehoused Goods Regulations 1999 Citations: [2019] UKFTT 566 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 05 August 2022; … Continue reading Euro Beer Distribution Ltd v Revenue and Customs: FTTTx 5 Sep 2019
EXCS Registration under the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 – application of Appellant refused by Customs – decision within discretion of Customs – invoices considered – associated companies – appeal dismissed Citations: [2008] UKVAT-Excise E01118 Links: Bailii Customs and Excise Updated: 18 July 2022; Ref: scu.272198
PROCEDURE – right of third party to appeal – procedural fairness – whether FTT should have given notice to appellant’s director of intention to find director not a fit and proper person to hold WOWGR – whether FTT required to give notice – whether cross-examination sufficient notice – the FTT’s decision should not be remade … Continue reading Pierhead Drinks Ltd v Revenue and Customs: UTTC 23 Jan 2019
Excise Warehouse : Approval – EXCISE DUTY – Duty Suspended alcohol – Registered owner of duty suspended goods – Approval to operate as warehousekeeper – fit and proper persons – Revocation of excise duty approvals under the Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) 1999 and sections 92 and 100G Customs and Excise Management … Continue reading Whittalls Wines Ltd and European Food Brokers Ltd v Revenue and Customs: FTTTx 1 Feb 2018
Citations: [2017] EWHC 2583 (Admin) Links: Bailii Statutes: Warehousekeepers and Owners of Warehoused Goods Regulations 1999 Jurisdiction: England and Wales Customs and Excise Updated: 01 April 2022; Ref: scu.598399
FTTTx EXCISE DUTY – revocation of the appellant’s registration under Warehousekeepers and Owners of Warehoused Goods Regulations 1999 – whether for ‘reasonable cause’ – appeal dismissed [2014] UKFTT 1031 (TC) Bailii Warehousekeepers and Owners of Warehoused Goods Regulations 1999 England and Wales Customs and Excise Updated: 23 December 2021; Ref: scu.539029
FTTTx EXCISE DUTY – revocation of the appellant’s registration under Warehousekeepers and Owners of Warehoused Goods regulations 1999 – whether for ‘reasonable cause’ – held, yes – refusal to restore seized excise goods of the appellant following the revocation of his registration – whether unreasonable – held, no – appeals dismissed [2014] UKFTT 900 (TC) … Continue reading Foster v Revenue and Customs: FTTTx 16 Sep 2014
EXCISE DUTY – refusal to register appellant as registered owner under Warehousekeepers and Owners of Warehoused Goods Regulations 1999 due to alleged inadequacy of information supplied – whether decision could reasonably have been arrived at – yes – whether further review of the original decision should be required – no – appeal dismissed [2014] UKFTT … Continue reading Slendour Traders Ltd v Revenue and Customs: FTTTx 10 Apr 2014
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