Paltank Ltd v Revenue and Customs: [2020] UKUT 211 (TCC) (3 July 2020)
EXCISE DUTY - failure to provide necessary documentation for movement of tankers containing alcohol under duty suspension rules - wrongdoing penalties raised against person arranging the movement - whether penalties properly imposed -interpretation and scope of relevant regulations - whether reasonable excuse - appeal dismissed.
A HTML version of this file is not available click here or view below the pdf version : [2020] UKUT 211 (TCC)