Munir v Revenue and Customs (Procedure : Other): FTTTx 11 Sep 2018

TOBACCO DUTY – assessment to duty on appellant for handling goods not duty paid – application to strike out appeal on basis appeal had no reasonable prospects of success – appellant convicted of offence under s 170(2) CEMA 1979 – whether conviction irrebuttable evidence of handling to justify assessment – whether arguable that appellant a person who was not handling the goods – application dismissed.
[2018] UKFTT 546 (TC)
Bailii
England and Wales

Updated: 01 June 2021; Ref: scu.632314