Murphy and Horton v HMRC: UTTC 1 Feb 2012
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