ABC Ltd and others v Revenue and Customs Commissioners

Customs and excise – Duties. The Revenue and Customs Commissioners had power under s 88C of the Alcoholic Liquor Duties Act 1979 to approve persons as fit and proper to trade in wholesale alcohol, for a limited time, pending appeal to the First-tier Tribunal (Tax Chamber), possibly with additional conditions which might mitigate the risks perceived by the Revenue in approving the person generally as fit and proper. The Court of Appeal, Civil Division, so held in quashing the Revenue's decisions by which it had concluded that it had no power to grant temporary approval to the taxpayers to carry out such trade pending appeal. The question was therefore remitted for reconsideration.

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