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Carlsberg UK Ltd v Revenue & Customs 1

[2013] UKFTT 573

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

15th October, 2013

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Molson Coors Brewing Co (UK) Ltd v Revenue and Customs (EXCISE DUTY - BEER : Assessment)	[2017] UKFTT 342	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Apr 2017	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s8, s16, s83
Beer Regulations 1993	s2, s18

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
HMRC v Europlus Trading Ltd	[2013] UKUT 108	United Kingdom Upper Tribunal	United Kingdom	1 Mar 2013	BAILII		4
HMRC v Abdul Noor	[2013] UKUT 071	United Kingdom Upper Tribunal	United Kingdom	circa 2013	BAILII		20
HMRC v Hok Ltd	[2012] UKUT 363	United Kingdom Upper Tribunal	United Kingdom	23 Oct 2012	BAILII		397

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