Euro Wines (C&C) Ltd v Revenue And Customs [2016] UKUT 359 (TCC) (4 August 2016)
EXCISE DUTY – penalty for handling goods subject to unpaid excise duty – FA 2008, Sch 41, para 4(1) – whether penalty assessment is a “criminal charge” for the purpose of Article 6, European Convention on Human Rights – whether reverse burden of proof in s 154 CEMA is incompatible with the presumption of innocence in Article 6(2)
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