![TC09158 - [2024] UKFTT 00369 (TC)](https://backend.juristeca.com/files/emisores/logo_7HSuEAV.png){kind=logo}
[Emphasis added]
[Emphasis added]
Paragraphs 12 and 13 of Schedule 41 provide for reductions for disclosure and whether the disclosure is prompted or unprompted.
Paragraph 14 of Schedule 41 provides for “special circumstances” to reduce a penalty,
Paragraph 19 sets out the FtT’s jurisdiction. ‘Flawed’ means flawed in light of the principles applicable in judicial review proceedings.
- 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