The Commissioners for HM Revenue and Customs v Saqib Munir: [2019] UKUT 0280 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Cannan and Judge Greenbank on 28 June 2019.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
13 September 2019
Category:
Tax
Release date:
13 September 2019

Read the full decision in [The Commissioners for HM Revenue and Customs v Saqib Munir.

PROCEDURE – excise duty assessment – application to strike out – fact of conviction for being knowingly concerned in fraudulent evasion of duty – s11 Civil Evidence Act 1968 –weight to be attached to conviction – whether FTT erred in law in its approach to the evidence – appeal allowed.

Updates to this page

Published 13 September 2019