Southern v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 5 Feb 2020

Excise and Customs Duty – importation of tobacco products – appeal against Civil Evasion Penalties – s 25(1) of Finance Act 2003 and s 8(1) of Finance Act 1994 – whether dishonesty – yes – whether allowances given to reduce penalties correct – no – insufficient reduction given for co-operation – appeal dismissed subject to reduction in penalties

Citations:

[2020] UKFTT 78 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 09 November 2022; Ref: scu.649192