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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Donatas Odinas v Revenue & Customs (EXCISE - duty assessment) [2021] UKFTT 303 (TC) (31 August 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08245.html
Cite as: [2021] UKFTT 303 (TC)
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| Decision Number: | TC 08245 |
| Appellant: | Donatas Odinas |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
ANNE REDSTON |
| Date Of Decision: | 31/08/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | EXCISE - duty assessment - application to strike out appeal for lack of jurisdiction - appeal against assessment struck out - penalty assessment - whether disclosure prompted - yes - whether deliberate - interaction with deeming provisions considered - appeal allowed in part |