Whiteford and Another Revenue and Customs (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion): FTTTx 18 Jan 2019

EXCISE DUTY and CUSTOMS DUTY- civil evasion penalties – s 8 of FA 1994 and s 25 of FA 2003 – whether engagement in conduct for evading excise duty – the fact at issue regarding whether the bags were searched before the green channel – the test of dishonesty after Ivey and Genting – whether penalty reduction sufficient – appeal dismissed

Citations:

[2019] UKFTT 41 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 06 December 2022; Ref: scu.635679