Lennon v Revenue and Customs (Excise Duty – Appeal v Excise Assessment): FTTTx 24 Jun 2020

EXCISE DUTY – appeal against excise assessment – vehicle stopped in UK carrying duty unpaid cigarettes – whether driver ‘holding’ the goods – whether driver an ‘innocent agent’ – effect of an acquittal by a Magistrates Court of a charge under s 170 CEMA

Citations:

[2020] UKFTT 268 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 09 February 2022; Ref: scu.652728