The Commissioners for HM Revenue and Customs v Woodstream Europe Ltd
| Jurisdiction | UK Non-devolved |
| Judge | Mr Justice Zacaroli,Judge Thomas Scott |
| Neutral Citation | [2018] UKUT 0398 (TCC),[2018] UKUT 0398 (TCC) |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Date | 29 November 2018 |
| Subject Matter | Tax,29 November 2018 |
| Published date | 29 November 2018 |
[2018] UKUT 0398 (TCC)
Appeal number:UT/2017/0177
EXCISE DUTY – refusal by HMRC to vary authorisation granted to user of
trade specific denatured alcohol under Alcoholic Liquor Duties Act 1979 –
whether decision capable of appeal to FTT – no – whether customer of user
had standing to bring appeal – no – appeal struck out – proper approach to
applications to strike out based on lack of jurisdiction
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
THE COMMISSIONERS FOR HER
MAJESTY’S REVENUE & CUSTOMS
Appellants
- and -
WOODSTREAM EUROPE LIMITED
Respondent
TRIBUNAL:
MR JUSTICE ZACAROLI
JUDGE THOMAS SCOTT
Sitting in public at The Royal Courts of Justice, Rolls Building, Fetter Lane,
London WC2 on 31 October 2018
Joanna Vicary, instructed by the General Counsel and Solicitor to HM Revenue
and Customs, for the Appellants
The Respondent did not appear and was not represented
© CROWN COPYRIGHT 2018
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