Tax

N'Diaye v Revenue & Customs (CUSTOMS DUTY : Other) (Rev 1)

[2015] UKFTT TC TC04562First-tier Tribunal (Tax)2015

“CUSTOMS DUTY – VAT – EXCISE DUTY – civil evasion penalties – whether the civil or criminal standard of proof applies – consideration of the case law – held, the civil standard applied – whether FA 20…”

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