Logfret (UK) Ltd v The Commissioners for HM Revenue and Customs

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

• Mullarkey and Others v Broad and another
• Avtar Singh v Roshan Dass

AFFIRMS

• Revenue and Customs Commissioners v Logfret (UK) Ltd

REPORTED OPINION OF in

• [2020] 1 WLR 3809

This document cites

• Mullarkey and Others v Broad and another
• Revenue and Customs Commissioners v Logfret (UK) Ltd
• The Excise Goods (Holding, Movement and Duty Point) Regulations 2010
• Avtar Singh v Roshan Dass
• Decision No 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 on computerising the movement and surveillance of excisable products



See all quotations

• 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