Carlsberg UK Limited and Inbev UK Limited v The Commissioners for HM Revenue and Customs: [2011] UKUT 195 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Proudman on 29 March 2011.
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Beer duty- preliminary issues- whether the extent of the charge to duty is calculated by reference to the volume of beer in each container as it passes the duty point- identification of the point in the calculation of beer duty at which one ignores fractions of a penny- whether such truncation is per container or monthly when returns are made.
Published 1 December 2016