皇冠体育app 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.
Read the full decision in .
EXCISE DUTY 鈥� 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