[2015] 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

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