Butlers Ship Stores Ltd and Others v Revenue and Customs: FTTTx 14 Jun 2012

EXCISE DUTY – disappearance of goods; excise duty point; tax warehouse; assessment on consignor; carrier and owner of goods; validity of assessments; joint and several liability; 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:

[2012] UKFTT 371 (TC)

Links:

Bailii

Statutes:

Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001

Jurisdiction:

England and Wales

Customs and Excise

Updated: 03 November 2022; Ref: scu.462782