Carlsberg UK Ltd, INBEV UK Ltd vs HMRC [2011] UKUT 195 (TCC) (29 March 2011)

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Carlsberg UK Ltd, INBEV UK Ltd vs HMRC [2011] UKUT 195 (TCC) (29 March 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/195.html
Cite as: [2011] UKUT 195 (TCC)

[New search] [Printable PDF version] [Help]

Beer duty – preliminary issues – whether the extent of the charge to duty is calculated by reference to the volume of beer in each container as it passes the duty point – identification of the point in the calculation of beer duty at which one ignores fractions of a penny – whether such truncation is per container or monthly when returns are made.

	[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Carlsberg UK Ltd, INBEV UK Ltd vs HMRC [2011] UKUT 195 (TCC) (29 March 2011) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/195.html Cite as: [2011] UKUT 195 (TCC)