FTTT Excise Duty – Hand-Rolling Tobacco brought in from another Member State – Assessment to duty – Jones and Race applied – Duty payable – Appeal against duty assessment dismissed – Excise wrongdoing penalty – Appeal against penalty allowed in part – Further reduction to take account of ‘telling’
[2016] UKFTT 762 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 26 January 2022; Ref: scu.571847