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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Lithuanian Beer Ltd v Revenue and Customs (EXCISE DUTIES) [2017] UKUT 245 ( (TCC) ) (14 June 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/245.html
Cite as: [2017] UKUT 245 ( (TCC) )
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Lithuanian Beer Limited v Revenue and Customs (EXCISE ) [2017] UKUT 245 ( (TCC) ) (14 June 2017)
EXCISE DUTIES — whether assessment made within time limit — FA 1994 s 12 — when necessary facts came to the respondents’ knowledge — whether F-tT’s findings of fact open to it — yes — appeal dismissed
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