Whittalls Wines Ltd and European Food Brokers Ltd v Revenue and Customs: FTTTx 1 Feb 2018

Excise Warehouse : Approval – EXCISE DUTY – Duty Suspended alcohol – Registered owner of duty suspended goods – Approval to operate as warehousekeeper – fit and proper persons – Revocation of excise duty approvals under the Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) 1999 and sections 92 and 100G Customs and Excise Management Act 1979 (CEMA) – Excise Notice 196 Section 10 – Alcohol Due Diligence (ADD) condition – whether revocation decisions of HMRC could reasonably have been arrived at and proportionate – A1P1 ECHR – proportionality – inevitable same decisions arrived at – appeals dismissed


[2018] UKFTT 36 (TC)




England and Wales

Customs and Excise

Updated: 04 April 2022; Ref: scu.604377