FTTTx HARDSHIP – Excise Duty- Appellant unable to account for substantial credits and debits to his bank account – Respondents contending that without adequate explanation hardship claim should be disallowed – not required – must look at financial position of Appellant at the time claim is considered – Appellant’s assets insignificant in the context of the amount of duty assessed – hardship found
Citations:
[2012] UKFTT 228 (TC)
Links:
Customs and Excise
Updated: 03 November 2022; Ref: scu.462604