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The Penalty
The Penalty
On 12 January 2016, HMRC issued a penalty explanation letter. This was followed by a Penalty on 23 February 2016.
Following a request for review on 2 March 2016, HMRC issued a review conclusion on 4 May 2016.
On 23 May 2016, the Appellant appealed against the Penalty.
- 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