FTTTx EXCISE DUTY – Excise assessment and excise wrongdoing penalty applied in relation to goods seized from the appellant – Application to strike-out, on both mandatory and discretionary basis – Rule 8(2)(a) – Want of jurisdiction – HMRC v Nicholas Race [2014] UKUT 0331 (TCC) considered – Assessment arguably ‘otherwise deficient – Rule 8(3)(c) – ‘Reasonable prospect of success’ – Triable issues of fact and law identified – Application dismissed
[2015] UKFTT 426 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 03 January 2022; Ref: scu.552000