Reed v Revenue and Customs (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion): FTTTx 19 Dec 2018

EXCISE DUTY and CUSTOMS DUTY- civil evasion penalties – s 8 of FA 1994 and s 25 of FA 2003 – dutiable goods abandoned and not taken down the green channel – whether engagement in conduct for evading excise duty – the fact at issue regarding ownership of dutiable goods – the test of dishonesty after Ivey and Genting – whether any penalty reduction due – appeal dismissed

[2018] UKFTT 749 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 05 January 2022; Ref: scu.632470