Corbelli and Another (T/A Corbelli Wines) v Revenue and Customs: FTTTx 7 Aug 2017

EXCISE DUTY – appeal against HMRC’s decision to refuse approval for registration as a wholesaler of alcohol on the basis that they were not satisfied that the appellants are fit and proper persons – s 88C (2) of the Alcoholic Liquor Duties Act 1979 – appeal allowed and a review ordered under s 16(4) of the Finance Act 1994 – application to bar HMRC from proceedings – refused

Citations:

[2017] UKFTT 615 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 28 March 2022; Ref: scu.592635