William Martland v The Commissioners for HM Revenue and Customs:[2018] UKUT 0178 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Poole on 1 June 2018.

Read the full decision in William Martland v The Commissioners for HM Revenue and Customs:[2018] UKUT 0178 (TCC).

Excise Duty – assessment to duty and wrongdoing penalty – application for permission to make late appeal – test to be applied – appeal dismissed.

Published 1 June 2018