Motowidelko v Revenue and Customs (Excise Duty Appeals : Practice and Procedure): FTTTx 1 Feb 2017

FTTTx EXCISE DUTY – Cigarettes brought in from another Member State – Excise assessment – Excise wrongdoing penalty – Whether appellant misled by HMRC as to alleged need to pay andpound;2,500 to pursue a claim in the Magistrates’ Court? – Terms of HMRC’s letter considered – No, HMRC did not mislead – Other issues relate to legality of seizure and personal use – No jurisdiction: Jones and Race applied – Whether reasonable prospect of successfully challenging Excise wrongdoing penalty? – No – Appeal struck-out

Citations:

[2017] UKFTT 133 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 29 January 2022; Ref: scu.574083