EXCISE DUTY AND CUSTOMS DUTY – civil evasion penalties – s25 Finance Act 2003 and s8 Finance Act 1994 – late appeal admitted – hearing in absence of appellant – whether seeking to evade duty – yes – whether dishonest conduct – yes – whether allowances given to reduce penalties correct – yes – whether proportionate – yes – appeal dismissed.
Citations:
[2020] UKFTT B1 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 09 November 2022; Ref: scu.649167