B&M RETAIL LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00409 (TCC
Upper Tribunal Tax and Chancery decision of JUDGE ANDREW SCOTT and JUDGE VIMAL TILAKAPALA on 10 December 2024
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EXCISE DUTY – penalty issued under paragraph 4 of Schedule 41 to the Finance Act 2008 – whether appellant had reasonable excuse – application of rule in Browne v Dunn and rejection of evidence without challenge in cross-examination