UTTC EXCISE DUTY – sections 55 and 62 Alcohol Liquors Duties Act 1979, Cider and Perry Regulations 1989, Wine and Made-wine Regulations 1989 – whether a discontinuance within regulation 13(a) on a sale of a business as a going concern holding stock of cider and made-wine – position where premises are both cider premises and … Continue reading Murphy and Horton v HMRC: UTTC 1 Feb 2012

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