Excise and Customs Duty – importation of tobacco products – appeal against an assessment for Excise duty pursuant to s 12(1A) of Finance Act 1994 and Civil Evasion Penalties pursuant to Schedule 41 Finance Act 2008 – Regulation 13 of the Excise Goods (Holding Movement and Duty Point ) Regulations 2010 – meaning of ‘Holding’ – persons with no actual or constructive knowledge – whether the Appellant was ‘holding’ the goods – no – appeal allowed
[2018] UKFTT 671 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 27 January 2022; Ref: scu.632411
