The Commissioners for HM Revenue and Customs v Woodstream Europe Ltd: [2018] UKUT 0398 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Thomas Scott on 29 November 2018.
Read the full decision in .
EXCISE DUTY – refusal by HMRC to vary authorisation granted to user of trade specific denatured alcohol under Alcoholic Liquor Duties Act 1979 – whether decision capable of appeal to FTT – no – whether customer of user had standing to bring appeal – no – appeal struck out – proper approach to applications to strike out based on lack of jurisdiction.