The Commissioners for HM Revenue and Customs v Martyn Glen Perfect: [2017] UKUT 0476 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Whipple and Judge Greenbank on 8 December 2017.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
8 December 2017
Category:
Tax
Release date:
8 December 2017

Read the full decision in The Commissioners for HM Revenue and Customs v Martyn Glen Perfect: [2017] UKUT 0476 (TCC) .

EXCISE DUTY – persons with no actual or constructive knowledge of unpaid duty – meaning of “making the delivery of” and “holding” goods in Article 33(3) EU Council Directive 2008/118/EC and reg 13(2) Excise Goods (Holding, Movement and Duty Point) Regulations 2010 – liability for penalty under paragraph 4 Schedule 41 Finance Act 2008.

Updates to this page

Published 8 December 2017