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 – held yes – whether liability to duty on the discontinuance arises in each case on the company whose business was discontinued – held yes – Appeal dismissed.
[2010] UKFTT 201 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 30 November 2021; Ref: scu.422220