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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) >> Dawson's (Wales) Ltd v Revenue and Customs: [2019] UKUT 296 (TCC) (4 October 2019)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/296.html
Cite as: [2019] UKUT 296 (TCC)
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Dawson's (Wales) Ltd v Revenue and Customs: [2019] UKUT 296 (TCC) (4 October 2019)
EXCISE DUTY - assessment on wholesaler in possession of non-duty paid excise goods - whether legislation implementing article 7(2)(b) Directive 2008/118/EC proportionate - whether the FTT has jurisdiction to consider unreasonableness of assessment - meaning of "holding" excise goods - Excise Goods (Holding, Movement and Duty Point) Regulations 2010 reg 6.
JUDICIAL REVIEW - whether decision by HMRC to assess claimant was unlawful.
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