Euro Wines (C&C) Ltd v Revenue and Customs Commissioners

Customs and excise – Excise duty. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by Euro Wines (C&C) Ltd (EWL) against a decision of the First-tier Tribunal (Tax Chamber) (the FTT) which had held that the penalty assessment imposed on EWL by the Revenue and Customs Commissioners for failure to pay excise duty had not amounted to a criminal charge within the scope of art 6 of the European Convention on Human Rights with the result that art 6 was not engaged. The tribunal held that although the FTT had erred in that respect, that error had not affected the FTT's conclusions that excise duty had not been paid and accordingly, the FTT's decision would not be set aside.

Category: