The Weekly Law Reports
[2023] 4 WLR 35
Court of Appeal
Dawson’s (Wales) Ltd
v
Revenue and Customs Commissioners
[2023] EWCA Civ 332
2023 March 8; 28
Asplin, Arnold, Elisabeth Laing LJJ
Revenue— Customs and excise— Appeal— Revenue investigating purchasing of wine by supermarkets— Revenue tracing supply chain to taxpayer wholesaler of alcoholic drinks— Revenue assessing taxpayer as liable to pay excise duty— Whether taxpayer “holding” goods for purposes of assessment— Whether taxpayer liable to pay excise duty— Whether “holding” question suitable for determination as preliminary issue—
Excise Goods (Holding, Movement and Duty Point) Regulations 2010
(SI 2010/593), reg 6(1)(b)
—
Council Directive 2008/118/EC, art 7(2)(b)
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