Giles v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 13 Sep 2018

EXCISE DUTY – assessments for duty and penalties in relation to excise goods seized from the appellant – Jones and Race considered – goods deemed to be for commercial use – penalties – no reasonable excuse – no special circumstances – penalties proportionate – appeal dismissed

Citations:

[2018] UKFTT 536 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 31 December 2022; Ref: scu.632301