“…DWL’s appeal to the FTT had been stayed pending the decision of the UT in B&M Retail Limited v HMRC [2016] STC 2456. In that case, the UT decided that a person holding excise duty goods in respect of which duty had not been paid could be assessed under regulation 6(1)(b) not…”
“…Secondly, in B & M Retail Ltd v HMRC [2016] UKUT 429 (TCC) [2016] STC 2456, the Upper Tribunal (Henderson J and Judge Herrington) allowed an appeal by HMRC from the First-tier Tribunal against a preliminary ruling that there could not…”