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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> MICHAEL STANDING v Revenue & Customs (CUSTOMS and EXCISE - civil evasion penalty - appellant entered green channel at Leeds airport carrying excessive excise goods) [2023] UKFTT 698 (TC) (07 August 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08890.html
Cite as: [2023] UKFTT 698 (TC)
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| Decision Number: | TC 08890 |
| Appellant: | MICHAEL STANDING |
| Respondent: | His Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Nigel POPPLEWELL |
| Date Of Decision: | 07/08/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | CUSTOMS and EXCISE - civil evasion penalty - appellant entered green channel at Leeds airport carrying excessive excise goods - whether conduct involved dishonesty - yes - penalty mitigation - should reduction of 70% be increased to 80% - no - appeal dismissed |