Butlers Ship Stores Limited v HM Revenue and Customs: UTTC 13 Nov 2013

UTTC EXCISE DUTY – disappearance of goods – excise duty point – tax warehouse – assessment on consignor – validity of assessment – abnormal and unforeseeable circumstances – force majeure – whether supervening principles of European Law of proportionality and/or legal certainty rendered assessments invalid – Council Directive 92/12/EEC, Arts 13, 14, 15 and 20 – validity of Regulation 7 of the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001

Citations:

[2013] UKUT 564 (TCC), [2014] STC 732

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 03 June 2022; Ref: scu.521022