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Molson Coors Brewing Co (UK) Ltd v Revenue and Customs (EXCISE DUTY - BEER : Assessment)   flag 

[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
Inland Revenue Commissioners v Trustees of Sir John Aird's Settlement [1984] Ch 382 Court of Chancery United Kingdom circa 1984 LexisNexis / Westlaw flag 6
Carlsberg UK Ltd v Revenue & Customs [2013] UKFTT 573 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Oct 2013 BAILII flag 1
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 flag 49
38 Tax Cas 625 38 Tax Cas 625 United Kingdom circa 1974 flag 1
Inland Revenue Commissioners v Hinchy [1960] AC 748 United Kingdom circa 1960 LexisNexis / Westlaw flag 36

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