FTTTx Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion – EXCISE DUTY and CUSTOMS DUTY and IMPORT VAT- civil evasion penalties – s 8 of FA 1994 and s 25 of FA 2003 – the test of dishonesty – the burden of proof – the standard of proof – the status of Tenerife for customs clearance purposes – whether appellant ‘dishonest’; no – appeal allowed – penalty discharged
[2016] UKFTT 683 (TC)
Bailii
England and Wales
Taxes – Other, Customs and Excise, VAT
Updated: 24 January 2022; Ref: scu.570561