General Transport SPA v The Commissioners for HM Revenue and Customs:[2019] UKUT 0004 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Richards and Judge Brannan on 22 January 2019.
Read the full decision in .
EXCISE DUTY – penalty - goods released for consumption in Italy and held for commercial purposes in the UK – Goods seized and destroyed – whether goods still chargeable with excise duty for purposes of Schedule 41 of Finance Act 2008 – yes – HMRC v Jones and Jones considered – whether specific knowledge required for penalty to be chargeable – no – whether penalty issued in time – yes – appeal dismissed.