“…“66. We agree that the underlying policy of the 2008 Directive is, as identified by the Upper Tribunal in [B&M Retail Ltd v Revenue and Customs Commissioners [2016] UKUT 429 (TCC)], that it is the obligation of every Member State to ensure that duty is paid on goods that are found to have been released for consumption. It would be a dist…”
“…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…”