Appeal against the imposition of a C18 customs debt for the late submission of a C99 – whether the Appellant who claimed it had been sent to NIRU should have checked that it had safely arrived having previously been warned by them on a previous late submission that should it happen again the debt would not be cancelled – despite Appellant receiving a reminder C99 still not sent – appeal dismissed on basis that the Appellant’s conduct amounted to obvious negligence under Article 859 of the Customs Code
Citations:
[2011] UKFTT 408 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 17 September 2022; Ref: scu.443154
