Author Description

Compiled by a barrister who works in the area of customs and excise law, this is a comprehensive compilation of UK and European legislation in relation to excise duties. It is a tool for anyone working for HM Customs and Excise, tax practitioners specialising in the field of excise duties, and managers of companies that have to deal with issues involving excise duties. This handbook provides material on general law relating to excise duties, product excise duties, namely hydrocarbon oil duties, tobacco products duty and alcoholic liquor duties, betting and gaming duties, air passenger duty, vehicle excise duty.