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    TC09158 - [2024] UKFTT 00369 (TC)
    First-tier Tribunal (Tax Chamber)

    TC09158 - [2024] UKFTT 00369 (TC)

    Fecha: 30-Ene-2024

    Error al cargar el documento

    Vista, DOCUMENTO COMPLETO
    • Heading
    • Introduction
    • The issues
    • Burden and standard of proof
    • Background facts
    • The third parties/hauliers
    • The second visit
    • The Assessment
    • The Penalty
    • Appeal hearing
    • Opening Submissions
    • Third-Party Witness Statements
    • Oral Evidence
    • Closing Submissions
    • Excise Duty Point
    • The Assessment
    • The Penalty
    • [Emphasis added]
    • Findings of fact
    • Discussion
    • Whether the Assessment and Penalty were issued in time
    • [Emphasis added]
    • Whether the Appellant had any involvement in the Goods
    • Whether the Penalty has been properly applied
    • Conclusions

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