Freely Available British and Irish Public Legal Information
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Denley v Revenue and Customs (EXCISE DUTIES ) [2017] UKUT 340 (TCC) (25 August 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/340.html
Cite as: [2017] UKUT 340 (TCC)
[New search] [Printable PDF version] [Help]
Kevan Denley v Revenue and Customs (EXCISE DUTIES ) [2017] UKUT 340 (TCC) (25 August 2017)
EXCISE DUTIES - traveller stopped in UK control zone within France - in possession of 18kg of tobacco - traveller acknowledging that majority of tobacco intended for family members reimbursing cost - goods seized - no condemnation proceedings and goods therefore deemed to be forfeit - assessment to duty made and wrongdoing penalty imposed - whether duty point arose in control zone - not a matter within jurisdiction of tribunal but which must be raised in condemnation proceedings - whether error in statutory reference invalidates assessment to duty - no - whether offer of review of penalty satisfied statutory requirements - yes - whether cumulative effect of non-restoration, assessment and penalty disproportionate - no - appeal dismissed.
A HTML version of this file is not available click here or view below the pdf version : 340.pdf