Revenue and Customs Commissioners v B&M Retail Ltd

Customs and excise – Excise duty. The Upper Tribunal (Tax and Chancery Chamber) set aside a decision of the First-tier Tribunal (Tax Chamber) deciding, among other things, that in light of the correct interpretation of Council Directive (EC) 2008/118 and the Excise Goods (Holding, Movement and Duty Point) Regulations 2010, SI 2010/593, B & M Retail Ltd was liable to be assessed in respect of unpaid excise duty in circumstances where it had been holding goods which had previously been released for consumption in the United Kingdom.

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