Lithuanian Beer Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0245 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Asplin and Judge Bishopp on 14 June 2017.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 15 June 2017

• Category: Tax
• Release date: 14 June 2017

Read the full decision in Lithuanian Beer Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0245 (TCC).

EXCISE DUTIES — whether assessment made within time limit — FA 1994 s 12 — when necessary facts came to the respondents’ knowledge — whether F-tT’s findings of fact open to it — yes — appeal dismissed

Published 15 June 2017