UTTC EXCISE DUTY – penalty for handling goods subject to unpaid excise duty – FA 2008, Sch 41, para 4(1) – whether penalty assessment is a ‘criminal charge’ for the purpose of Article 6, European Convention on Human Rights – whether reverse burden of proof in s 154 CEMA is incompatible with the presumption of innocence in Article 6(2)
[2016] UKUT 359 (TCC)
Bailii
European Convention on Human Rights 6
England and Wales
Customs and Excise, Human Rights
Updated: 24 January 2022; Ref: scu.570417
