Excise Duty Tobacco : Hand Rolling – 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 of Finance Act 2008 – whether dishonesty – yes – whether allowances given to reduce penalties correct – yes – whether financial hardship a reason for discharging assessment – no – appeal dismissed
[2019] UKFTT 5 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 13 December 2021; Ref: scu.632703