FTTTx Customs Duty : CUSTOMS DUTY – VAT – EXCISE DUTY – civil evasion penalties – whether the civil or criminal standard of proof applies – consideration of the case law – held, the civil standard applied – whether FA 2008, s 8 continues to apply to excise penalties – the test for dishonesty in civil cases – whether appellant dishonest – held, yes – error in HMRC demand notice – excise duty penalty incorrectly increased – statutory deeming rule as applied to import VAT penalty – whether import VAT penalty deemed to be a customs duty penalty – whether Tribunal has the jurisdiction to increase the customs duty penalty – held, yes – exercise of Tribunal discretion – appeal dismissed and penalty amount upheld
[2015] UKFTT 380 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 03 January 2022; Ref: scu.551547