Tax

E v Revenue and Customs (EXCISE DUTY � assessment to Tobacco Products Duty)

[2017] UKFTT TC TC05822First-tier Tribunal (Tax)2017

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EXCISE DUTY � assessment to Tobacco Products Duty � hardship application s 16(3) FA 1994 � application allowed

PROCEDURE � application by HMRC to strike out appeals against duty and penalty assessments on grounds that appellant failed to co-operate with Tribunal � application dismissed

Hannah Whelan, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents

HMRC has published many statements in compliance with its obligations under the Equality Act 2010.� See for example HMRC�s report �How HMRC has complied with its Public Sector Equality Duties 2015-16� published 20 January 2017 [1] .� That report refers to the continuing operation in 2016-17 of HMRC�s dedicated group called �Needs Extra Support�.

�We raise awareness among staff of customer equality policy, developing and refreshing guidance for our new internal Customer Zone intranet pages, reviewing training needs, and ensuring the development content for new e-learning products take account of relevant policies.� We also give presentations on customer equality policy and best practice, to help coach both policymakers and operational staff who work with vulnerable customers.�

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