Revenue and Customs v Perfect (EXCISE DUTY) [2017] UKUT 476 (TCC) (8 December 2017)

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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Perfect (EXCISE DUTY) [2017] UKUT 476 (TCC) (8 December 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/476.html
Cite as: [2017] UKUT 476 (TCC)

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Revenue and Customs v Martyn Glen Perfect (EXCISE DUTY) [2017] UKUT 476 (TCC) (8 December 2017)

EXCISE DUTY - persons with no actual or constructive knowledge of unpaid duty - meaning of "making the delivery of" and "holding" goods in Article 33(3) EU Council Directive 2008/118/EC and reg 13(2) Excise Goods (Holding, Movement and Duty Point) Regulations 2010 - liability for penalty under paragraph 4 Schedule 41 Finance Act 2008.

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/476.html

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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Perfect (EXCISE DUTY) [2017] UKUT 476 (TCC) (8 December 2017) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/476.html Cite as: [2017] UKUT 476 (TCC)