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.
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EXCISE DUTY 鈥� penalty - goods released for consumption in Italy and held for commercial purposes in the UK 鈥� Goods seized and destroyed 鈥� whether goods still chargeable with excise duty for purposes of Schedule 41 of Finance Act 2008 鈥� yes 鈥� HMRC v Jones and Jones considered 鈥� whether specific knowledge required for penalty to be chargeable 鈥� no 鈥� whether penalty issued in time 鈥� yes 鈥� appeal dismissed.
Updates to this page
Published 22 January 2019