Fleming v Revenue and Customs: FTTTx 22 Dec 2016

FTTTx (Excise Duty Appeals : Other) EXCISE DUTY – tobacco brought in from another Member State – assessments duty – Jones and Race applied – duty payable – appeal against duty assessment dismissed – Excise wrongdoing penalty – minimum penalty – no special circumstances – no possibility of success – strike out application granted

Citations:

[2017] UKFTT 849 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 29 January 2022; Ref: scu.573983