Tax

Gorgon v Revenue and Customs (EXCISE DUTY CIVIL PENALTY (see also EXCISE HYDROCARBON OIL [DUTY]) : Other)

[2017] UKFTT TC TC06247First-tier Tribunal (Tax)2017

“EXCISE DUTY – Penalty under schedule 41 to Finance Act 2008 – whether lorry driver liable for penalty where excise duty assessed on someone else – yes – whether conduct deliberate – yes – whether pen…”

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