Paltank Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0211 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Thomas Scott on 3 July 2020.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
3 July 2020
Category:
Tax
Release date:
3 July 2020

Read the full decision in Paltank Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0211 (TCC).

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.

Updates to this page

Published 3 July 2020