Excise Duty Tobacco : Hand Rolling – Excise and Customs Duty – importation of tobacco products – late appeal against Civil Evasion Penalties – s 25(1) Finance Act 2003 and s 8(1) Finance Act 1994 – cross application by HMRC to strike out – merits of appeal considered – whether any reasonable prospect of the Appellant’s case succeeding – no – whether dishonesty – yes – whether allowances given to reduce penalties correct – yes – appeal dismissed
Citations:
[2017] UKFTT 673 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 30 March 2022; Ref: scu.595451
