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Duty Calls

McGrigors Tax Litigation Team continue their column on customs and excise duties. This week David Anderson Associate writes on HMRC's long-running battle with cross-Channel shoppers and the EC
Despite the warmer weather playing hard to get we can all feel assured that summer is here because 'booze cruises' are back in the news! In a long-running battle 'booze cruises' have tended to make headlines in the summer time — the High Court hearing of the Hoverspeed case (R (oao Hoverspeed Ltd and others) v Commissioners of Customs and Excise [2003] STC 1273) first really lit up the press and grabbed headlines in the summer of 2002 (although the trimming back of the decision by the Court of Appeal was as a result of a hearing in November of that year!);...

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