Excise Duty and VAT – Liability of Appellant to Excise Duty and VAT if beer and cider despatched for export did not arrive at the recipient bonded warehouse in Calais – AAD version 3 documents all returned to the guarantor indicating that the beer and cider had been duly received – whether the actual beer and cider despatched by the Appellant was the beer and cider that had been checked in by the bonded warehouse in Calais – whether there had been an ‘outward diversion fraud’ – Appeal dismissed
[2010] UKFTT 623 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 20 January 2022; Ref: scu.567584