Casa Di Vini Ltd v Revenue and Customs (Excise Duty and Penalty – Inward Diversion Fraud): FTTTx 21 Oct 2022

EXCISE DUTY AND PENALTY – inward diversion fraud – whether Appellant owned the goods on which the duty charged – held, yes – whether Appellant innocent victim or whether acted deliberately – held, acted deliberately – whether mitigation for ‘telling’ – meaning of ‘telling’ – duty assessment and penalty confirmed

Citations:

[2022] UKFTT 398 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 25 November 2022; Ref: scu.682690