Langdale Brewing Company Ltd v Revenue and Customs (Penalties – Alcoholic Liquor Duties): FTTTx 2 Oct 2020

Penalties – Alcoholic Liquor Duties Act 1979 – Alcohol Wholesaler Registration Scheme – beer sale before registration – whether the disclosure was prompted or unprompted – prompted – whether or not there was a reasonable excuse based upon the appellant’s lack of knowledge of the need for approval – no – whether or not there was a reasonable excuse based upon HMRC’s guidance – no – whether or not there were any special circumstances – no – appeal dismissed.

Citations:

[2020] UKFTT 384 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Customs and Excise

Updated: 03 April 2022; Ref: scu.655337