Paltank Ltd v Revenue and Customs (EXCISE DUTY) [2020] UKUT 211 (TCC) (3 July 2020)

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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) >> Paltank Ltd v Revenue and Customs (EXCISE DUTY) [2020] UKUT 211 (TCC) (3 July 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/211.html
Cite as: [2020] UKUT 211 (TCC)

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Paltank Ltd v Revenue and Customs: [2020] UKUT 211 (TCC) (3 July 2020)

EXCISE DUTY - failure to provide necessary documentation for movement of tankers containing alcohol under duty suspension rules - wrongdoing penalties raised against person arranging the movement - whether penalties properly imposed -interpretation and scope of relevant regulations - whether reasonable excuse - appeal dismissed.

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/211.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) >> Paltank Ltd v Revenue and Customs (EXCISE DUTY) [2020] UKUT 211 (TCC) (3 July 2020) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/211.html Cite as: [2020] UKUT 211 (TCC)