Gheorghitha Puiu v Revenue and Customs (Exciseduty – Hmrc v Jones and Hmrc v Race Applied): FTTTx 9 Jul 2021

Excise duty – HMRC v Jones and HMRC v Race applied- goods deemed to be for commercial use – appeal against assessment dismissed – penalties for deliberate behaviour – application of HMRC v Tooth- not deliberate wrongdoing – Appellant had the goods for own use – reasonable excuse – appeal against penalty allowed
[2021] UKFTT 255 (TC)
Bailii
England and Wales

Updated: 01 August 2021; Ref: scu.666238