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:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 26 November 2022; Ref: scu.646890