Lithuanian Beer Ltd v Revenue and Customs (Excise Duties): UTTC 14 Jun 2017

UTTC EXCISE DUTIES – whether assessment made within time limit – FA 1994 s 12 – when necessary facts came to the respondents’ knowledge – whether FTT’s findings of fact open to it – yes – appeal dismissed

Citations:

[2017] UKUT 245 (TCC)

Links:

Bailii

Statutes:

Finance Act 1994 12

Jurisdiction:

England and Wales

Customs and Excise

Updated: 05 April 2022; Ref: scu.587999