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.
Read the full decision in .
EXCISE DUTY 鈥� persons with no actual or constructive knowledge of unpaid duty 鈥� meaning of 鈥渕aking the delivery of鈥� and 鈥渉olding鈥� goods in Article 33(3) EU Council Directive 2008/118/EC and reg 13(2) Excise Goods (Holding, Movement and Duty Point) Regulations 2010 鈥� liability for penalty under paragraph 4 Schedule 41 Finance Act 2008.
Updates to this page
Published 8 December 2017