Jones v Revenue & Customs [2009] UKFTT 154 (TC) (09 July 2009)

Jones v Revenue & Customs [2009] UKFTT 154 (TC) (09 July 2009)

The essential character of the product is defined by its spirituous liquor element, as evidenced by its composition, sensory characteristics, and marketing as a liqueur. The product does not retain the character of a fermented beverage after fortification and is therefore correctly classified under CN heading 22.08...

Source-derived case information.

Citation
[2009] UKFTT 154 (TC)
Parties
Appellant: Richard Cedric Hart Jones; Respondents: The Commissioners for Her Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
09 July 2009
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Excise Duty, Tariff Classification, Alcoholic Beverages, Combined Nomenclature, Interpretation of EU Regulations
Tax Law Customs and Excise Excise Duty Tariff Classification Alcoholic Beverages Combined Nomenclature Interpretation of EU Regulations

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 7 Party arguments 2 Amounts and remedies 8
Sign in to unlock

Parties

Richard Cedric Hart Jones

Appellant

The Commissioners for Her Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether Black Cherry Liqueur should be classified under CN heading 22.06 (fermented beverage) or 22.08 (spirituous beverage) for excise duty purposes

Ratio Decidendi

The essential character of the product is defined by its spirituous liquor element, as evidenced by its composition, sensory characteristics, and marketing as a liqueur. The product does not retain the character of a fermented beverage after fortification and is therefore correctly classified under CN heading 22.08 as a spirituous beverage, making it liable to excise duty as a spirit.

Court Disposition

Appeal dismissed

Orders

  • The product is classified under CN heading 22.08 as a spirituous beverage and is liable to excise duty as a spirit.