Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Reasonable Excuse – Excise Duty – importation of tobacco products – appeal against assessment – – cross application to strike out – whether any reasonable prospect of the Appellant’s case succeeding – no – whether the Tribunal had jurisdiction to hear an appeal against the assessment – no – appeal struck out.
[2015] UKFTT 355 (TC)
Bailii
England and Wales
Customs and Excise, Taxes – Other
Updated: 02 January 2022; Ref: scu.550562