“…gle market alongside goods on which duty has been paid. As the Upper Tribunal further observed in [Davison and Robinson Ltd v Revenue and Customs Commissioners [2018] UKUT 437 (TCC)], in the absence of any relevant information relating to any prior release for consumption, HMRC must assess the person who it finds to be holding the goods in…”
“…The decision in B & M was followed by the Upper Tribunal in Davison and RobinsonLtd v HMRC [2018] UKUT 437 (TCC) (Fancourt J and Judge Herrington). Having cited the judgment in B & M at some length, the Upper Tribunal added this observation (at paragraph 67):…”