United Kingdom Upper Tribunal (Tax and Chancery Chamber)

---

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Euro Wines (C&C) Ltd v Revenue And Customs [2016] UKUT 359 (TCC) (4 August 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/359.html
Cite as: [2016] UKUT 359 (TCC)

---

[New search] [Printable PDF version] [Help]

---

Euro Wines (C&C) Ltd v Revenue And Customs [2016] UKUT 359 (TCC) (4 August 2016)

EXCISE DUTY – penalty for handling goods subject to unpaid excise duty – FA 2008, Sch 41, para 4(1) – whether penalty assessment is a “criminal charge” for the purpose of Article 6, European Convention on Human Rights – whether reverse burden of proof in s 154 CEMA is incompatible with the presumption of innocence in Article 6(2)

A HTML version of this file is not available click here or view below the pdf version : 359.pdf