Hamma v Revenue and Customs: FTTTx 14 Dec 2016

FTTTx (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion) EXCISE DUTY – CUSTOMS DUTY – IMPORT VAT – civil evasion penalties – 13,160 cigarettes brought through the green channel – whether the test for dishonesty has a subjective element – yes – whether the Appellant was dishonest – yes – whether the penalties should be further mitigated in the circumstances of this case – yes

Citations:

[2016] UKFTT 817 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise, VAT

Updated: 29 January 2022; Ref: scu.573985