Aspen Wholesale Ltd v Revenue and Customs: FTTTx 24 Mar 2010

FTTTx Excise Duty – Duty chargeable – Excise Duty Point – Tax warehousekeeper releasing excise goods under duty suspension arrangement for export to EU – Goods fraudulently diverted – Revocation of Registered Owner status – Whether reasonable – Yes – Assessment of duty correct – Appeal dismissed.

Citations:

[2010] UKFTT 130 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 23 July 2022; Ref: scu.408946