Logfret (UK) Ltd v The Commissioners for HM Revenue and Customs
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Core Citations
CONSIDERS
- Avtar Singh v Roshan Dass
- Mullarkey and Others v Broad and another
- Revenue and Customs Commissioners v Logfret (UK) Ltd
CONSIDERS
- The Excise Goods (Holding, Movement and Duty Point) Regulations 2010
- Covid-19 Credit Guarantee Scheme 2020
REFERS TO
AFFIRMS
REPORTED OPINION OF in
This document cites
- Mullarkey and Others v Broad and another
- Revenue and Customs Commissioners v Logfret (UK) Ltd
- Avtar Singh v Roshan Dass
- Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
- Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC