Euro Wines (C&C) Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0359 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Birss and Judge Berner on 4 August 2016.
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EXCISE DUTY 鈥� penalty for handling goods subject to unpaid excise duty 鈥� FA 2008, Sch 41, para 4(1) 鈥� whether penalty assessment is a 鈥渃riminal charge鈥� for the purpose of Article 6, European Convention on Human Rights 鈥� whether reverse burden of proof in s 154 CEMA is incompatible with the presumption of innocence in Article 6(2)
Updates to this page
Published 16 February 2017