Articles & Commentary
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Butlers Ship Stores Ltd & Ors v HMRC 2012 UKFTT 371 (TC)
In this article, Terra Firma member Derek Francis examines the ground-breaking tax case of Butlers Ship Stores Ltd & Ors v HMRC [2012] UKFTT 371 (TC) in which he successfully represented HMRC. The case concerned duty on consignments of vodka and whisky dispatched from an excise warehouse in Aberdeen which were fraudulently diverted en route to Estonia and Spain.
