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The law
The law
I first set out the relevant law relating to (a) liability to excise duty; (b) the burden of proof; (c) judicial review and (d) disclosure. All legislation and case law is cited only so far as relevant to the issue being considered.
- Heading
- Introduction
- The law
- Liability to excise duty
- The burden of proof
- Judicial review
- Disclosure
- The Application
- Mr Thornton’s submissions on behalf of UWG
- Mr Mciver’s submissions on behalf of HMRC
- Disclosure was inappropriate in principle?
- UWG failed to carry out appropriate checks?
- Judicial review
- Scope too wide/fishing expedition?
- Disproportionate?
- Particular supplies?
- Not fair and just?
- Flaws in the Application?
- Conclusions