Edwards Beers and Minerals Ltd v Revenue and Customs: FTTTx 22 Feb 2013

FTTTx EXCISE DUTY – Movement guarantee – Excise goods under duty suspension arrangement – Goods stolen in course of a movement – whether risks inherent in the movement were covered by approved guarantee – Appeal dismissed – Excise Goods (Holding, Movement and Duty Point) Regulations 2010

Citations:

[2013] UKFTT 137 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 14 November 2022; Ref: scu.472347