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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

20th April, 2017

Legislation Cited

Legislation Name	Provision
Interpretation Act 1978 (NT)	s4, s11
Finance (No. 2) Act 1992	s1
Finance Act 1994	s9, s16
Beer Regulations 1993	s1, s9, s10, s16, s18, s19, s20, s21, s22, s23

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Carlsberg UK Ltd v Revenue & Customs	[2013] UKFTT 573	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Oct 2013	BAILII		1
Inland Revenue Commissioners v Trustees of Sir John Aird's Settlement	[1984] Ch 382	Court of Chancery	United Kingdom	circa 1984	LexisNexis / Westlaw		6
Federal Steam Navigation Co Ltd v Department of Trade and Industry	[1974] 2 All ER 97; [1974] 1 WLR 505		United Kingdom	circa 1974	LexisNexis		49
Inland Revenue Commissioners v Hinchy	[1960] AC 748		United Kingdom	circa 1960	LexisNexis / Westlaw		36
38 Tax Cas 625	38 Tax Cas 625		United Kingdom	circa 1974			1

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