FTTTx Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Assessment – EXCISE DUTY – Assessment on the basis that the Appellant held excise goods for a commercial purpose in the UK and was a person making the delivery of the goods or holding the goods intended for delivery within reg. 13 Excise Duty (Holding, Movement and Duty Point) Regulations 2010 – penalty issued pursuant to paragraph 20, Schedule 41, FA 2008 on the basis that the Appellant’s conduct in not taking reasonable care to avoid an evasion of excise duty was ‘deliberate’ – held that on the evidence the Appellant was no more than a courier paid to transport the goods into the UK and, being an innocent agent, was not holding the goods in the UK or making delivery of the goods – R v Taylor and Wood [2013] EWCA 1151 applied – appeals against both assessment and penalty allowed
[2015] UKFTT 330 (TC)
Bailii
England and Wales
Taxes – Other
Updated: 02 January 2022; Ref: scu.550304