Evitt v Revenue and Customs: Excs 1 Apr 2008

EXCISE DUTY – BETTING AND GAMING DUTY – Amusement machine licence – Appellant provided a gaming machine for play without a licence – civil penalty – no reasonable excuse – assessment for arrears of duty confirmed – Appeal dismissed.

Citations:

[2008] UKVAT-Excise E01103

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.272183