Express Food and Drinks Ltd v Revenue and Customs: FTTTx 15 Feb 2011

EXCISE DUTY – Duty suspension – Diversion from authorised warehouse – Liability of owner – Assessments to excise duty on movements of duty suspended alcohol – whether Appellant caused the occurrence of an excise duty point – Whether revocation of Appellant’s registration as a Registered Owner of Duty Suspended Goods was reasonable – Assessment to VAT arising from excise duty

[2011] UKFTT 116 (TC)
England and Wales

Customs and Excise

Updated: 27 January 2022; Ref: scu.442862