Donatas Odinas v Revenue & Customs (EXCISE - duty assessment) [2021] UKFTT 303 (TC) (31 August 2021)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Donatas Odinas v Revenue & Customs (EXCISE - duty assessment) [2021] UKFTT 303 (TC) (31 August 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08245.html
Cite as: [2021] UKFTT 303 (TC)

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Decision Number:	TC 08245
Appellant:	Donatas Odinas
Respondent:	The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	ANNE REDSTON
Date Of Decision:	31/08/2021
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	EXCISE - duty assessment - application to strike out appeal for lack of jurisdiction - appeal against assessment struck out - penalty assessment - whether disclosure prompted - yes - whether deliberate - interaction with deeming provisions considered - appeal allowed in part

PDF Copy: [2021] UKFTT 303 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08245.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Donatas Odinas v Revenue & Customs (EXCISE - duty assessment) [2021] UKFTT 303 (TC) (31 August 2021) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08245.html Cite as: [2021] UKFTT 303 (TC)