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Conclusions
Conclusions
On the basis of our findings above, we hold that:
the Assessment and Penalty were in time;
the Appellant held or had involvement in the Goods;
the Assessment was made on all of the available evidence and the Assessment stands; and
the Penalty has been properly applied and we uphold the Penalty.
Right to apply for permission to appeal
This document contains full findings of fact and reasons for the decision. Any party dissatisfied with this decision has a right to apply for permission to appeal against it pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. The application must be received by this Tribunal not later than 56 days after this decision is sent to that party. The parties are referred to “Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)” which accompanies and forms part of this decision notice.
NATSAI MANYARARA
TRIBUNAL JUDGE
Release date: 02nd MAY 2024
- 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