Clark v Revenue and Customs (Procedure : Excise Duty – Hand Rolling Tobacco): FTTTx 25 Jul 2019

EXCISE DUTY – hand rolling tobacco – s.12(1A) Finance Act 1994 and Schedule 41 to Finance Act 2008 – strike out application – illiteracy – appellant unable to read – Jones and Race considered – deeming of commercial use – the temporal effect of the deeming rule – no reasonable excuse – no special circumstances – appeal against assessment struck out – penalty upheld – article 8 First-tier Tribunal and Upper Tribunal (Composition of Tribunal) Order 2008 – Judge’s casting vote

Citations:

[2019] UKFTT 479 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 25 October 2022; Ref: scu.641264