Ferenc v Revenue and Customs (Excise Duty – Penalty): FTTTx 31 Dec 2019

EXCISE DUTY – PENALTY – new evidence after summary decision – refusal to set aside summary decision – jurisdiction of Tribunal – EU Directive – position if cigarettes also subject to excise duty in Hungary – proportionality – appeal refused

Citations:

[2020] UKFTT 8 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 25 November 2022; Ref: scu.646943