Excise and Customs Duty – importation of tobacco products – appeal against an assessment for Excise Duty pursuant to s 12(1A) of Finance Act 1995 and Civil Evasion Penalties pursuant to Schedule 41 Finance Act 2008 – Regulation 13 of the Excise Goods (Holding, Movement and Duty Point) Regulations – meaning of ‘Holding’ – whether the appellant was ‘holding the goods’ – yes – whether allowances given to reduce penalties correct – yes – appeal dismissed
Citations:
[2019] UKFTT 690 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 25 November 2022; Ref: scu.646898
