FTTTx EXCISE DUTY – Restoration of jewellery for a fee – civil evasion penalty for under-declaration of value of jewellery – whether Review Officer’s decision that there had been a deliberate evasion of the payment of duty was reasonable – yes – whether civil evasion penalty should have been imposed – yes – Appeal dismissed.
Citations:
[2013] UKFTT 162 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 14 November 2022; Ref: scu.472388