Penalties – Alcoholic Liquor Duties Act 1979 – Alcohol Wholesaler Registration Scheme – beer sale before registration – whether the disclosure was prompted or unprompted – prompted – whether or not there was a reasonable excuse based upon the appellant’s lack of knowledge of the need for approval – no – whether or not there was a reasonable excuse based upon HMRC’s guidance – no – whether or not there were any special circumstances – no – appeal dismissed.
Citations:
[2020] UKFTT 384 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other, Customs and Excise
Updated: 03 April 2022; Ref: scu.655337