Millennium Cash and Carry Ltd v Revenue and Customs (Alcoholic Liquor Duty – Alcoholic Liquor Wholesaling): FTTTx 25 Jan 2021

ALCOHOLIC LIQUOR DUTY – Part 6A Alcoholic Liquor Duties Act 1979 – Alcoholic Liquor Wholesaling – penalty for contravention of s88F (wholesale purchase from unapproved seller) – meaning of ‘sold wholesale’ – ‘incidental sale’ exception – one-off purchase of 840 bottles of gin on special offer from authorised retailer – was it proved that the sale was not ‘incidental’ to seller’s authorised retail sales? – held: no – contravention of s88F not proved – appeal allowed

Citations:

[2021] UKFTT 16 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 04 December 2022; Ref: scu.661743