– see also Alcoholic beverages

Blending amounting to production of, excise duty

Case Law – Cinzano (UK) Limited v. Customs and Excise Commissioners. [1984] BTC 8,094 ; Customs and Excise Commissioners v. Cinzano (UK) Limited. [1985] BTC 8,040 ; R. v. Customs and Excise Commissioners, Ex parte Cinzano (UK) Limited. [1984] BTC 8,088

Capital gains tax

Legislation/Regulatory – IRInt. 200

Capital gains tax treatment

Commentary – Tax Reporter ¶509-050
HMRC Guidance – CG76870 ; CG76881 ; CG76900 ; CG76901 ; CG76905

Importation of sparkling wines at higher rate, failure of member state to fulfil obligations

Case Law – (1985) 2 BVC 200,175