Neil Griffin v The Commissioners for HMRC

Neil Griffin v The Commissioners for HMRC

The appellant dishonestly attempted to evade excise and customs duty by importing 6,000 cigarettes in excess of the allowance. However, some mitigation is appropriate due to partial cooperation and disclosure. The penalty is reduced accordingly.

Parties
Appellant: Neil Griffin; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
02 April 2026
Procedural Posture
Tax Appeal / Judgment After Remote Video Hearing
Outcome
Appeal allowed in part
Legal Topics
Excise Duty, Civil Evasion Penalty, Dishonesty, Mitigation of Penalty
Tax Law Customs and Excise Excise Duty Civil Evasion Penalty Dishonesty Mitigation of Penalty

Case Brief

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Parties

Neil Griffin

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Judgment After Remote Video Hearing

Legal Issues

  1. 1 Whether the appellant dishonestly attempted to evade excise and customs duty
  2. 2 Whether a reduction in penalty is appropriate

Ratio Decidendi

The appellant dishonestly attempted to evade excise and customs duty by importing 6,000 cigarettes in excess of the allowance. However, some mitigation is appropriate due to partial cooperation and disclosure. The penalty is reduced accordingly.

Court Disposition

Appeal allowed in part

Orders

  • The penalty is upheld in the reduced sum of £2,252.