Henn-Macrae v Revenue and Customs: FTTTx 15 Mar 2012

TTTx Excise duty – Penalty for failure to supply requested information – section 9 FA 1994 – whether requested information reasonably required – section 118B CEMA 1979 – whether provision of requested information prohibited by the Data Protection Act 1998 – whether penalty disproportionate

[2012] UKFTT 199 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 30 December 2021; Ref: scu.462618