TC09158 - [2024] UKFTT 00369 (TC)

Schedule 41 provides that:

“4Handling goods subject to excise duty

(1)

A penalty is payable by a person (P) where–

(a)

after the excise duty point for any goods which are chargeable with a duty of excise, P acquires possession of the goods or is concerned in carrying, removing, depositing, keeping or otherwise dealing with the goods, and

(b)

at the time when P acquires possession of the goods or is so concerned, a payment of duty on the goods is outstanding and has not been deferred. ...

(2)

In [this paragraph] –

“excise duty point” has the meaning given by section 1 of FA1992, and “goods” has the meaning given by section 1(1) of CEMA 1979.

…

6B The penalty payable under any of paragraphs 2, 3(1) and 4 is—

(a)

for a deliberate and concealed act or failure, 100% of the potential lost revenue,

(b)

for a deliberate but not concealed act or failure, 70% of the potential lost revenue, and

(c)

for any other case, 30% of the potential lost revenue.

…