GFT Retail Uk Ltd v Revenue and Customs: FTTTx 1 Aug 2012

EXCISE DUTY – ‘Spirit gels’ with significant alcohol content imported into UK from Sweden – Whether chargeable to excise duty – Yes – Whether exempt from excise duty under Article 27 of Directive 92/83/EEC – No – Appeal dismissed

Citations:

[2012] UKFTT 481 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 10 November 2022; Ref: scu.466097