The Commissioners for HM Revenue and Customs v Susan Jacobson: [2018] UKUT 0018 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Sinfield on 24 January 2018.
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EXCISE DUTY – penalty under paragraph 4(1) Schedule 41 Finance Act 2008 – person carrying dutiable goods intercepted in green channel at airport - whether excise duty point occurred before that point - appeal allowed.
Published 24 January 2018