Hughes v Revenue and Customs (Excise Duty Appeals : Boxes Containing About 950,000 Cigarettes Found): FTTTx 19 Nov 2019

EXCISE DUTY – Boxes containing about 950,000 cigarettes found in a storage unit owned by the Appellant which the Appellant was still using but which she was sharing with another person or persons – Appellant pleaded guilty on an agreed basis of plea in the Crown Court of being knowingly concerned in the fraudulent evasion of duty contrary to section 170 CEMA – Application to strike-out her Appeal on discretionary grounds – Rule 8(3)(c) – Key issue, was the Appellant ‘holding’ within the meaning of Regulation 10? – Application dismissed

Citations:

[2019] UKFTT 700 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 26 November 2022; Ref: scu.646890