TC09584 - [2025] UKFTT 00866 (TC)

The appellant challenges the decision of the respondents (“HMRC”) dated 31 May 2024 to issue her with a joint Excise and Customs Civil Evasion Penalty in the total sum of £2,282 (“the Penalty”). The Penalty was issued in accordance with section 8(1) Finance Act 1994 (“FA94”) and section 25(1) Finance Act 2003 (“FA03”).

The Penalty was imposed in relation to the importation of 2,360 cigarettes and 3.2 kg of hand rolling tobacco.

With the consent of the parties, the hearing was conducted by video link using TEAMS. Prior notice of the hearing had been published on the gov.uk website, with information about how representatives of the media or members of the public could apply to join the hearing remotely in order to observe the proceedings. As such, the hearing was held in public.

I heard evidence from Officers Bradley Nchanji and Neil Roberts and from the appellant. I had a hearing bundle extending to 358 pages.