TC09667 - [2025] UKFTT 01254 (TC)

Dawson’s concerned an assessment being challenged on the basis of there being an earlier excise duty point against which the assessment should have been made.

Asplin LJ approved both the decision of the Advocate General and that of the CJEU in WR (at [70]-[73]). She noted (at [95]) that “it is inevitable that a detailed consideration of the facts is necessary in order to determine whether that person was ‘holding’ the goods”.