Customs and Excise Duty: Strike Out of Appeal from Assessment As No Claim Had Been Made before the magistrates, appeal allowed against penalty, applying guidance in DCC Holdings, Jones and Race on the scope of a deeming provision.
Citations:
[2022] UKFTT 357 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 22 November 2022; Ref: scu.682683