Robert Venables QC and Rory Mullan (instructed by Ernst & Young) for the taxpayer.
Value added tax – Appeal – Appeal against assessment – Taxpayer operating bonded warehouse holding goods for export – Goods subsequently diverted elsewhere – Commissioners deciding taxpayer liable to pay duty on goods – VAT tribunal upholding commissioners’ decision – Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992, regs 4(2)(a), 4(2)(f) – EC Council Directive 92/12.