Kostova v Revenue and Customs (Excise Duty : Assessment for Duty and Penalty): FTTTx 17 Apr 2020

EXCISE DUTY – assessment for duty and penalty in relation to excise goods seized from the appellant – Jones and Race considered – goods deemed to be for commercial use – appeal against assessment dismissed – Appellant’s belief that the goods were for own use – reasonable excuse – appeal against penalty allowed
[2020] UKFTT 192 (TC)
Bailii
England and Wales

Updated: 30 September 2021; Ref: scu.651578