TDG (UK) Ltd v Revenue and Customs Commissioners  BVC 514
 UKUT 0167 (TCC)
Upper Tribunal (Tax and Chancery Chamber)
Mrs Justice Rose DBE
Decision released 20 April 2015
Excise duty and value added tax – Alleged release to the home market of duty suspended whisky and vodka despatched from the appellantʼs warehouse – Exercise of powers under Finance Act 1994 (‘FA 1994’), s. 12 – Appeal dismissed.
Geoffrey Tack of DLA Piper appeared for the Appellant
Sarabjit Singh instructed by the General Counsel and Solicitor to HM Revenue and Customs, appeared for the Respondents