Excise Duty – whether Appellant was ‘holding’ goods and whether the Appellant was in ‘possession’ of goods’ or ‘concerned in the keeping or otherwise dealing’ with goods on which excise duty was due – yes – whether penalty payable – yes – appeal disallowed.
[2014] UKFTT 914 (TC)
Bailii
England and Wales
Customs and Excise, Taxes – Other
Updated: 21 December 2021; Ref: scu.537262