Customs and Excise Civil Evasion Penalty – Finance Act 1994 section 8 and the Finance Act 2003 section 25(1) -‘Was the Appellant dishonest – yes – Were the penalties and deductions correctly calculated – Yes -‘Reasonable Excuse or Special Circumstances – No – APPEAL DISMISSED
[2021] UKFTT 401 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 28 November 2021; Ref: scu.669782