References: [2006] UKVAT-Excise E00995
Links: Bailii
Excs EXCISE DUTY – Assessments on Appellant warehouse keeper made under s. 12 FA 1994 following irregular departures from suspension arrangements – art. 6 Excise Directive 92/12/EEC; regs. 4(2) and 5(4) Excise Goods (Holding, Movement and REDS) Regulations SI 1992/3135 – whether unlawful conduct of the Commissioners causative of the irregular departures – held not — whether Appellant properly liable – held yes – no Community law principle required the assessments to be quashed – Greenalls Management Limited v Commissioners of Customs and Excise [2005] UKHL 34 followed – appeal dismissed
Last Update: 12-Feb-16 Ref: 272078
