Paltank Ltd v Revenue and Customs:: UTTC 3 Jul 2020

EXCISE DUTY – failure to provide necessary documentation for movement of tankers containing alcohol under duty suspension rules – wrongdoing penalties raised against person arranging the movement – whether penalties properly imposed -interpretation and scope of relevant regulations – whether reasonable excuse – appeal dismissed.
[2020] UKUT 211 (TCC)
England and Wales

Updated: 12 August 2021; Ref: scu.652568