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.
Read the full decision in .
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.
Published 3 July 2020