Decision Number: | TC 08381 |
Appellant: | STUART WOOD |
Respondent: | Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
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Date Of Decision: | 20/01/2022 |
Main Category: | CUSTOMS DUTY - EXCISE DUTY |
Main Subcategory: | civil evasion penalties – passenger in airside transit – whether appellant dishonest – no – appeal upheld |
Notes: | INCOME TAX - surcharges and interest - application for permission to appeal late - refused - appeal dismissed |