B&M RETAIL LIMITED v THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS [2024] UKUT 00409 (TCC

Upper Tribunal Tax and Chancery decision of JUDGE ANDREW SCOTT and JUDGE VIMAL TILAKAPALA on 10 December 2024

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
20 December 2024
Category:
Tax
Release date:
10 November 2024

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EXCISE DUTY 鈥� penalty issued under paragraph 4 of Schedule 41 to the Finance Act 2008 鈥� whether appellant had reasonable excuse 鈥� application of rule in Browne v Dunn and rejection of evidence without challenge in cross-examination

Updates to this page

Published 20 December 2024