TC09584 - [2025] UKFTT 00866 (TC)

Case Number: TC09584

By remote video hearing

Appeal reference: TC/2024/04632

EXCISE DUTY – civil evasion penalty – whether dishonest attempt to evade tax and duty – yes – whether mitigation was reasonable – yes – appeal dismissed

Judgment date: 17 July 2025

Before

TRIBUNAL JUDGE ANNE SCOTT

Between

SHONNA ELIZABETH GRACE HICKLING

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Ms Hickling

For the Respondents: Rebecca Young, litigator of HM Revenue and Customs' Solicitor's Office, for the Respondents

DECISION