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Burden and standard of proof
Burden and standard of proof
HMRC have the burden of proving that they have issued a valid Assessment and that the Penalty has properly been applied.
The burden of proof is on the Appellant to show that: (i) the Assessment was not in time; and (ii) there is no liability to excise duty.
The standard of proof is the civil standard; that of a balance of probabilities.
- 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