References: [2012] UKUT 44 (TCC)
Links: Bailii
Coram: Roth J
UTTC EXCISE DUTY – sections 55 and 62 Alcohol Liquors Duties Act 1979, Cider and Perry Regulations 1989, Wine and Made-wine Regulations 1989 – whether a discontinuance within regulation 13(a) on a sale of a business as a going concern holding stock of cider and made-wine – position where premises are both cider premises and a winery but made-wine is held only for the purpose of the cider business – proviso to regulation 12: application for some other purpose.
Statutes: Alcohol Liquors Duties Act 1979 55 62, Wine and Made-wine Regulations 1989, Cider and Perry Regulations 1989
