Lithuanian Beer Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0245 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Asplin and Judge Bishopp on 14 June 2017.
Read the full decision in .
EXCISE DUTIES 鈥� whether assessment made within time limit 鈥� FA 1994 s 12 鈥� when necessary facts came to the respondents鈥� knowledge 鈥� whether F-tT鈥檚 findings of fact open to it 鈥� yes 鈥� appeal dismissed