PROCEDURE – excise duty assessment – application to strike out – fact of conviction for being knowingly concerned in fraudulent evasion of duty – s11 Civil Evidence Act 1968 -weight to be attached to conviction – whether FTT erred in law in its approach to the evidence – appeal allowed.
Citations:
[2019] UKUT 280 (TCC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 06 September 2022; Ref: scu.643791