![TC09362 - [2024] UKFTT 001071 (TC)](https://backend.juristeca.com/files/emisores/logo_7HSuEAV.png){kind=logo}
Burden and standard of proof
Burden and standard of proof
Section 16(6) of the Finance Act 1994 (‘FA 1994’) provides that the burden of proof is on the Appellant to show that the decision is incorrect and that the commodity code advanced by the Appellant is the appropriate one.
The standard of proof is the civil standard; that of a balance of probabilities.
- Heading
- Introduction
- Issue(s)
- Burden and standard of proof
- Authorities and documents
- Background facts
- Relevant law
- The appeal hearing
- Appellant’s evidence and submissions
- HMRC’s evidence and submissions
- Findings of fact
- The UK Tariff
- [Emphasis added]
- Sola Wetsuits
- The European Regulation
- Consideration
- Conclusions