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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Anthony Murphy and Robert Horton v HMRC [2012] UKUT 44 (TCC) (01 February 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/44.html
Cite as: [2012] UKUT 44 (TCC)

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Anthony Murphy and Robert Horton v HMRC [2012] UKUT 44 (TCC) (01 February 2012)


"EXCISE DUTY – sections 55 and 62 Alcohol Liquors Duties Act 1979, Cider and Perry Regulations 1989, Wine and Made-wine Regulations 1989 – whether a discontinuance within regulation 13(a) on a sale of a business as a going concern holding stock of cider and made-wine – position where premises are both cider premises and a winery but made-wine is held only for the purpose of the cider business – proviso to regulation 12: application for some other purpose.".

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/44.html