The Queen on the Application of Ace Drinks Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0124 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren on 14 March 2016.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 14 March 2016

Read the full decision in The Queen on the Application of Ace Drinks Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0124 (TCC).

EXCISE – decision of HMRC to reject application for registration as owner of duty suspended goods held in an Excise Warehouse – appeal to Tribunal allowed and order made for application to be reviewed in accordance with Tribunal’s direction – alleged failure of HMRC to comply with direction – purported decision on review rejecting application – judicial review of review decision – permission to bring judicial review refused.

Published 1 December 2016