J C Harness and Co and DDS Supplies Ltd v Revenue and Customs (Excise Duty – Penalties for Dealing In Non-Duty Paid Excise Goods): FTTTx 24 Apr 2019

EXCISE DUTY – penalties for dealing in non-duty paid excise goods – time-limits – General Transport SpA applied – no causal link between duty point assessed and appellants’ penalised behaviour so time-limit running 12 months from ascertainment of tax – tax ascertained when earlier duty point assessed – preliminary issue decided in favour of appellants

Citations:

[2019] UKFTT 272 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 24 October 2022; Ref: scu.637849