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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> HARE WINES LIMITED v Revenue & Customs (COSTS - FTT decision that the Appellant liable to excise duty and penalty for deliberate behaviou) [2023] UKFTT 536 (TC) (14 June 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08839.html
Cite as: [2023] UKFTT 536 (TC)
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| Decision Number: | TC08839 |
| Appellant: | HARE WINES LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
ANNE REDSTON |
| Date Of Decision: | 14/06/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | COSTS - FTT decision that the Appellant liable to excise duty and penalty for deliberate behaviour -“- HMRC costs application on basis that the Appellant had acted unreasonably - in relation to the duty, the Appellant had relied on an invoice which was not genuine - whether unreasonable of the Appellant to contest the appeal on that basis - held, yes - whether unreasonable of Appellant to dispute penalty - held, no - application allowed in part |