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On the Grapevine

Sam Davies and Martin Kerr McGrigors LLP give us a round-up of recent excise warehousing cases
The unending nip-tuck game between HMRC and those who seek to profit by tax fraud in which the Tribunals apply reasoning with shades of judicial review to decisions of HMRC refusing permission to operate excise warehouses is the setting for the following discussion. HMRC is understandably cautious in the designation of excise warehouses lest their use be abused and accordingly HMRC does not make decisions to approve such warehouses lightly. However the recent case of Grapevine Storage Services Ltd E01100 serves to highlight the danger of HMRC in an effort to protect its position and reduce its risk making decisions based on flawed irrelevant and predetermined reasoning. This article seeks...

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