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) >> McKeown & Ors v Revenue And Customs [2016] UKUT 479 (TCC) (9 November 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/479.html
Cite as: [2017] STC 294, [2016] UKUT 479 (TCC)

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McKeown & Ors v Revenue And Customs [2016] UKUT 479 (TCC) (9 November 2016)

EXCISE DUTY – meaning of ‘holding’ in Article 33(3) EU Council Directive 2008/118/EC and reg 13(2)(b) Excise Goods (Holding, Movement and Duty Point) Regulations 2010 – whether finding that Appellants knowingly involved in fraudulent evasion of duty breached Appellants’ rights under Article 6(2) European Convention on Human Rights - appeals dismissed

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