Jimcaale v Revenue and Customs (Excise Duty and Customs Duty – Civil Evasion Penalties): FTTTx 3 Feb 2020

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:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 09 November 2022; Ref: scu.649167