MICHAEL STANDING v Revenue & Customs (CUSTOMS and EXCISE - civil evasion penalty - appellant entered green channel at Leeds airport carrying excessive excise goods) [2023] UKFTT 698 (TC) (07 August 2023)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> MICHAEL STANDING v Revenue & Customs (CUSTOMS and EXCISE - civil evasion penalty - appellant entered green channel at Leeds airport carrying excessive excise goods) [2023] UKFTT 698 (TC) (07 August 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08890.html
Cite as: [2023] UKFTT 698 (TC)

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Decision Number:	TC 08890
Appellant:	MICHAEL STANDING
Respondent:	His Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Nigel POPPLEWELL
Date Of Decision:	07/08/2023
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	CUSTOMS and EXCISE - civil evasion penalty - appellant entered green channel at Leeds airport carrying excessive excise goods - whether conduct involved dishonesty - yes - penalty mitigation - should reduction of 70% be increased to 80% - no - appeal dismissed

PDF Copy: [2023] UKFTT 698 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08890.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> MICHAEL STANDING v Revenue & Customs (CUSTOMS and EXCISE - civil evasion penalty - appellant entered green channel at Leeds airport carrying excessive excise goods) [2023] UKFTT 698 (TC) (07 August 2023) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08890.html Cite as: [2023] UKFTT 698 (TC)