Iriekpen v Revenue and Customs (CUSTOMS DUTIES - Appellant in possession of 90,000 cigarettes at London City Airport) [2025] UKFTT 242 (TC) (20 February 2025)
Appellant was dishonest by failing to check or declare tobacco restrictions, deliberately shut his eyes to the obvious, and did not genuinely believe there were no restrictions; HMRC's penalty reductions were fair and reasonable.
- Citation
- [2025] UKFTT 242 (TC)
- Parties
- Appellant: Izzy Iriekpen; Respondents: The Commissioners for His Majesty's Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 20 February 2025
- Procedural Posture
- Appeal / Final Judgment
- Outcome
- Appeal dismissed
- Legal Topics
- Customs Duties, Excise Duties, Civil Evasion Penalty, Dishonesty, Travellers' Allowance, Penalty Reduction
Case Brief
Summary, issues, holding and outcome
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Parties
Izzy Iriekpen
Appellant
The Commissioners for His Majesty's Revenue and Customs
Respondents
Procedural Posture
Appeal / Final Judgment
Legal Issues
- 1 Whether the appellant's conduct involved dishonesty in attempting to evade customs and excise duties
- 2 Whether HMRC's reductions to the penalty were fair
Ratio Decidendi
Appellant was dishonest by failing to check or declare tobacco restrictions, deliberately shut his eyes to the obvious, and did not genuinely believe there were no restrictions; HMRC's penalty reductions were fair and reasonable.
Court Disposition
Appeal dismissed
Orders
- Civil evasion penalty of £25,583 confirmed
- No further reduction to penalty
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