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.

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

Updates to this page

Published 1 December 2016