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Duty and Customs

Gavin McFarlane Temple Chambers Cardiff gives us his detailed comments on the Duty and Customs measures (and non-measures) in the Pre-Budget Report
So far as excise duties are concerned the Chancellor's Pre-Budget Report in December was as we shall see more memorable for what was not said than for what was.
Use of duty stamps to spread
However the one excise issue on which he did concentrate unsurprisingly was that of excise goods reaching the retail market without duty having been paid. It is now calculated that around 17% of the bottles of spirits sold in the United Kingdom in the year 2001–2 had evaded excise duty one way or another...
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