Harp Wines and Spirits Ltd v Revenue and Customs (Excise Duty – Appeal v HMRC’s Decision To Refuse Approval for Registration As A Wholesaler of Alcohol): FTTTx 26 May 2021

Excise duty – appeal against HMRC’s decision to refuse approval for registration as a wholesaler of alcohol on the basis that they were not satisfied that the appellant was a fit and proper person – Section 88C(2) of the Alcoholic Liquor Duties Act 1979 – appeal dismissed
[2021] UKFTT 192 (TC)
England and Wales

Updated: 30 September 2021; Ref: scu.663725