Butlers Ship Stores Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0564 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Glennie on 13 November 2013.
Read the full decision in .
EXCISE DUTY 鈥� disappearance of goods 鈥� excise duty point 鈥� tax warehouse 鈥� assessment on consignor 鈥� validity of assessment 鈥� abnormal and unforeseeable circumstances 鈥� force majeure 鈥� whether supervening principles of European Law of proportionality and/or legal certainty rendered assessments invalid 鈥� Council Directive 92/12/EEC, Arts 13, 14, 15 and 20 鈥� validity of Regulation 7 of the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001.
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Published 1 December 2016