The Commissioners for HM Revenue and Customs v B & M Retail Limited: [2016] UKUT 0429 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Henderson and Judge Herrington on 10 October 2016.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 14 February 2017

• Category: Tax
• Release date: 10 October 2016

Read the full decision in The Commissioners for HM Revenue and Customs v B & M Retail Limited: [2016] UKUT 0429 (TCC).

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

Published 14 February 2017