Elder v Revenue and Customs (Excise Duty Tobacco : Other): FTTTx 9 Oct 2018

EXCISE and CUSTOMS DUTY – importation of tobacco products – appeal against Civil Evasion Penalties – s 25(1) of Finance Act 2003 and s 8(1) of Finance Act 1994 – whether dishonesty – yes – disclosure – no – minimal co-operation – appeal dismissed

Citations:

[2018] UKFTT 588 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 01 February 2022; Ref: scu.632337