Talati v Revenue and Customs: FTTTx 8 Apr 2019

Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion – penalties under s 8 FA 1994 and s 25 FA 2003 – whether dishonest evasion of duties: yes – whether mitigation reasonable: no, increased from 5% to 70% — whether duty amount correct: no, split between excise duty and customs duty wrong and calculation of customs duty wrong – failure to provide evidence of calculations – appeal allowed in part.

Citations:

[2019] UKFTT 231 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 21 October 2022; Ref: scu.637872