FTTTx EXCISE DUTIES – alcohol – excise duty points and payment of duty – whether goods released for consumption by warehousekeeper – champagne dispatched from one tax warehouse to another – recipient warehouse approved only for beer – whether recipient warehouse approved in relation to excise goods of the same class or description – no – appeal dismissed
[2013] UKFTT 283 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 17 November 2021; Ref: scu.513442