Customs & Excise Commissioners v The Arena Corporation Ltd (2004)
Judgment Date: 25 Mar 04
Summary A company was rightly ordered to be wound up on the basis of a debt due to Customs for liability to excise duty under the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001 reg.7(2). Facts A company (C) and the individual (S) who owned and controlled it...