Wines and spirits
– 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
Importation of sparkling wines at higher rate, failure of member state to fulfil obligations
Case Law –
(1985) 2 BVC 200,175