General Transport SPA v The Commissioners for HM Revenue and Customs:[2019] UKUT 0004 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Richards and Judge Brannan on 22 January 2019.
Read the full decision in .
EXCISE DUTY 바카라 사이트“ penalty - goods released for consumption in Italy and held for commercial purposes in the UK 바카라 사이트“ Goods seized and destroyed 바카라 사이트“ whether goods still chargeable with excise duty for purposes of Schedule 41 of Finance Act 2008 바카라 사이트“ yes 바카라 사이트“ HMRC v Jones and Jones considered 바카라 사이트“ whether specific knowledge required for penalty to be chargeable 바카라 사이트“ no 바카라 사이트“ whether penalty issued in time 바카라 사이트“ yes 바카라 사이트“ appeal dismissed.
Updates to this page
Published 22 January 2019