FTTTx Excise Duty – hand-rolling tobacco – seizure as UK duty unpaid – whether assessment out-of-time – No – Section 12(1A) FA 1994 – Appeal dismissed
[2015] UKFTT 374 (TC)
Bailii
England and Wales
Citing:
Cited – Pegasus Birds Ltd v H M Customs and Excise Admn 27-Nov-1998
The Excise Commissioners eventually issued an assessment to VAT in 1997 for 1993 after commencing their investigations in 1993.
Held: Section 73 did not operate as a full bar to the Commissioners making an assessment after the one year where . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Updated: 03 January 2022; Ref: scu.551525
