In 2009-10 Cantina Levorato SRL dispatched 43 duty-suspended consignments from Dolo in Italy to an excise warehouse in Liverpool. However, 40 of the consignments never made it, leaving CL exposed to an excise duty assessment of £1.3m. HMRC created an assessment in September 2012, but they sent it to the wrong address in Italy.
Source Deloitte
