Swiecki v Revenue and Customs (Procedure : Other): FTTTx 9 Nov 2021

EXCISE DUTY and PENALTY – tobacco products seized – deemed forfeiture – strike out application – Tribunal no jurisdiction to consider the excise duty assessment – wrongdoing penalty – Schedule 41 FA 2008 – whether ‘Case A’ or ‘Case B’ – behaviour as ‘deliberate’ in consequence of the deemed forfeiture – fact not available to decision maker at the time – whether culpability can be re-categorised as ‘non-deliberate’- special reduction – penalty reduced – appeal allowed in part

Citations:

[2021] UKFTT 407 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 28 March 2022; Ref: scu.671533