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.

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EXCISE DUTY 바카라 사이트“ refusal by HMRC to vary authorisation granted to user of trade specific denatured alcohol under Alcoholic Liquor Duties Act 1979 바카라 사이트“ whether decision capable of appeal to FTT 바카라 사이트“ no 바카라 사이트“ whether customer of user had standing to bring appeal 바카라 사이트“ no 바카라 사이트“ appeal struck out 바카라 사이트“ proper approach to applications to strike out based on lack of jurisdiction.

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Published 29 November 2018