EXCISE DUTY – preliminary issue – person holding goods where excise duty unpaid – assumed earlier release for consumption but facts as to how when and where that release occurred not established – whether person holding goods liable to be assessed for the unpaid duty – whether B and M Retail Limited v HMRC [2016] UKUT 49 (TCC) correctly decided – EU Directive 2008/118 Article 7 and Regulations 5 and 6 Excise Goods (Holding, Movement and Duty Point) Regulations 2010
Citations:
[2018] UKUT 437 (TCC)
Links:
Statutes:
Excise Goods (Holding, Movement and Duty Point) Regulations 2010
Jurisdiction:
England and Wales
Customs and Excise
Updated: 14 June 2022; Ref: scu.635211