FTTTx Excise Duty Appeals : Human Rights – EXCISE DUTY – penalty – Sch 41 FA 2008 – handling of goods subject to unpaid duty – human rights – Article 6 ECHR – whether criminal charge – maximum penalty rate 30 per cent – held, no – equality of arms – burden of proof – s 154 CEMA 1979 – no basis for Tribunal to disregard legislation – whether penalty decision ultra vires – held, conditions for penalty fulfilled – whether reasonable excuse – no – absence of reduction for special circumstances – whether power to interfere – no – whether penalty an unlawful interference with property rights under Article 1 Protocol 1 ECHR – no – appeal dismissed
[2015] UKFTT 331 (TC)
Bailii
Customs and Excise Management Act 1979 154, Finance Act 2008, European Convention on Human Rights 6
England and Wales
Customs and Excise, Human Rights
Updated: 02 January 2022; Ref: scu.550295