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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> H Tideswell & Sons Ltd v Revenue & Customs (EXCISE DUTY - appellant holding excise goods outside a duty suspension arrangement where duty unpaid) [2024] UKFTT 54 (TC) (16 January 2024)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2024/TC09036.html
Cite as: [2024] UKFTT 54 (TC)
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| Decision Number: | TC09036 |
| Appellant: | H TIDESWELL & SONS LIMITED |
| Respondent: | His Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
MARK BALDWIN |
| Date Of Decision: | 16/01/2024 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | EXCISE DUTY - appellant holding excise goods outside a duty suspension arrangement where duty unpaid - whether HMRC held evidence sufficient to establish an earlier duty point - no - whether an earlier duty point could be established - no - liability appeal dismissed - whether appellant-s behaviour -deliberate- - paragraph 6, Schedule 41 Finance Act 2008 - no- penalty appeal allowed and penalties reduced |