Ainsworth v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 19 Mar 2019

EXCISE DUTY – HMRC strike out application on grounds of want of jurisdiction – deeming effect of para 5 Sch 3 Customs and Excise Management Act 1979 – appeal against assessment struck out – excise penalty upheld

Citations:

[2019] UKFTT 201 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 21 October 2022; Ref: scu.635736