Euro Wines (C&C) Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0359 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Birss and Judge Berner on 4 August 2016.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
16 February 2017
Category:
Tax
Release date:
4 August 2016

Read the full decision in Euro Wines (C&C) Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0359 (TCC).

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)

Updates to this page

Published 16 February 2017