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) >> Butlers Ship Stores Limited v HMRC [2013] UKUT 564 (TCC) (13 November 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/564.html
Cite as: [2014] STC 732, [2013] UKUT 564 (TCC)

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FTC/64/2012 - Butlers Ship Stores Limited v HMRC [2013] UKUT 564 (TCC) (13 November 2013)

"EXCISE DUTY – disappearance of goods – excise duty point – tax warehouse – assessment on consignor – validity of assessment – abnormal and unforeseeable circumstances – force majeure – whether supervening principles of European Law of proportionality and/or legal certainty rendered assessments invalid – Council Directive 92/12/EEC, Arts 13, 14, 15 and 20 – validity of Regulation 7 of the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001"

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