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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) >> Revenue & Customs v B & M Retail Ltd [2016] UKUT 429 (TCC) (10 October 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/429.html
Cite as: [2016] UKUT 429 (TCC), [2016] STC 2456

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Revenue & Customs v B & M Retail Ltd [2016] UKUT 429 (TCC) (10 October 2016)


EXCISE DUTY – preliminary issue -whether person holding goods where excise duty unpaid and the goods have previously been released for consumption in the same Member State liable to be assessed for the unpaid duty

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/429.html