DAWSON'S (WALES) LTD V THE COMMISSIONERS FOR HM REVENUE AND CUSTOMS: [2019] UKUT 0296 (TCC) Upper Tribunal Tax and Chancery decision of Mrs Justice Falk and Judge Herrington on 4

October 2019. Read the full decision in Dawson’s (Wales) Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0296 (TCC). EXCISE DUTY – assessment on wholesaler in possession of

non-duty paid excise goods – whether legislation implementing article 7(2)(b) Directive 2008/118/EC proportionate – whether the FTT has jurisdiction to consider unreasonableness of

assessment – meaning of “holding” excise goods – Excise Goods (Holding, Movement and Duty Point) Regulations 2010 reg 6. JUDICIAL REVIEW – whether decision by HMRC to assess claimant was