![TC09158 - [2024] UKFTT 00369 (TC)](https://backend.juristeca.com/files/emisores/logo_7HSuEAV.png){kind=logo}
The issues
The issues
The issues raised in this appeal are:
Whether the Assessment and Penalty were issued in time;
Whether the Appellant held, handled or had any involvement in the Goods; and
Whether the Penalty has been correctly applied.
- 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