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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Jacobson: (EXCISE DUTY) [2018] UKUT 18 (TCC) (24 January 2018)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2018/18.html
Cite as: [2018] UKUT 18 (TCC)
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Revenue and Customs v Susan Jacobson: (EXCISE DUTY) [2018] UKUT 18 (TCC) (24 January 2018)
EXCISE DUTY - penalty under paragraph 4(1) Schedule 41 Finance Act 2008 - person carrying dutiable goods intercepted in green channel at airport - whether excise duty point occurred before that point - appeal allowed.
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