Maher v Revenue & Customs (EXCISE DUTY CIVIL PENALTY (see also EXCISE HYDROCARBON OIL [DUTY])) [2019] UKFTT 328 (TC) (23 May 2019)

Maher v Revenue & Customs (EXCISE DUTY CIVIL PENALTY (see also EXCISE HYDROCARBON OIL [DUTY])) [2019] UKFTT 328 (TC) (23 May 2019)

The appellant knowingly imported a substantial quantity of cigarettes far in excess of the allowance, was evasive when questioned, and his conduct was dishonest by the standards of ordinary decent people, justifying the civil evasion penalty and the level of reduction applied.

Source-derived case information.

Citation
[2019] UKFTT 328
Parties
Appellant: Matthew Maher; Respondents: The Commissioners for Her Majesty's Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
23 May 2019
Procedural Posture
Appeal Against Civil Evasion Penalty (excise and Customs) / First Tier Tribunal (tax Chamber) Final Decision
Outcome
Appeal dismissed
Legal Topics
Excise Duty Evasion, Civil Penalty, Dishonesty, Penalty Reduction, Import Restrictions
Tax Law Customs and Excise Law Excise Duty Evasion Civil Penalty Dishonesty Penalty Reduction Import Restrictions

Source-derived case record

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Parties

Matthew Maher

Appellant

The Commissioners for Her Majesty's Revenue & Customs

Respondents

Procedural Posture

Appeal Against Civil Evasion Penalty (excise and Customs) / First Tier Tribunal (tax Chamber) Final Decision

Legal Issues

  1. 1 Whether the appellant's conduct was dishonest for the purposes of a civil evasion penalty under s8(1) Finance Act 1994 and s25(1) Finance Act 2003
  2. 2 Whether a further reduction in penalty was merited

Ratio Decidendi

The appellant knowingly imported a substantial quantity of cigarettes far in excess of the allowance, was evasive when questioned, and his conduct was dishonest by the standards of ordinary decent people, justifying the civil evasion penalty and the level of reduction applied.

Court Disposition

Appeal dismissed

Orders

  • Penalty of £1,149.00 upheld in full