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:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 10 November 2022; Ref: scu.466097