Henry Diaper and Co Ltd v Revenue and Customs: FTTTx 6 Jan 2014

FTTTx CUSTOMS DUTY – failure to register as a registered consignor – two movements of goods from port to warehouse – appellant applied retrospectively for registration ‘unprompted’ on first movement – aware of position on second movement – penalty confirmed on second movement only – case allowed in part

Citations:

[2014] UKFTT 45 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 16 May 2022; Ref: scu.521701