The First-tier Tax Tribunal have held that Hare Wines Ltd (HWL), a company operating an alcohol warehouse, is liable to an excise duty assessment and penalty in respect of a quantity of beer (Hare Wines v HMRC  UKFTT 25 (TC)).
The beer was discovered by HMRC during an unannounced stock check. The company maintained that the beer had been purchased from another UK supplier but evidence presented at the Tribunal proved that the supporting invoice was not genuine.
As HWL had not shown that duty had been paid on the beer, it was liable for the excise duty charged by the assessment.
HML was proved to have deliberately concealed evidence and as such the penalty charged had been correctly calculated.
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