United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Carlsberg UK Ltd, INBEV UK Ltd vs HMRC [2011] UKUT 195 (TCC) (29 March 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/195.html
Cite as: [2011] UKUT 195 (TCC)

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Carlsberg UK Ltd, INBEV UK Ltd vs HMRC [2011] UKUT 195 (TCC) (29 March 2011)

Beer duty – preliminary issues – whether the extent of the charge to duty is calculated by reference to the volume of beer in each container as it passes the duty point – identification of the point in the calculation of beer duty at which one ignores fractions of a penny – whether such truncation is per container or monthly when returns are made.