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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> ANDRZEJ OSMOLSKI v Revenue & Customs (EXCISE DUTIES - pre-"Brexit" events - duty and penalties for hand rolling tobacco) [2023] UKFTT 905 (TC) (23 October 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08973.html
Cite as: [2023] UKFTT 905 (TC)
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| Decision Number: | TC 08973 |
| Appellant: | ANDRZEJ OSMOLSKI |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Nicholas Aleksander |
| Date Of Decision: | 23/10/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | EXCISE DUTIES - pre--Brexit- events - duty and penalties for hand rolling tobacco - appellant driving van intercepted at Coquelles Freight - appellant believed that he was delivering car parts - appellant claims he is a victim of fraud - was appellant holding or transporting excise goods at time of interception - was appellant's conduct deliberate and concealed - appeal dismissed - Excise Goods (Holding, Movement and Duty Point) Regulations 2010 and Schedule 41, Finance Act 1994 |