[2018] UKUT 0178 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

Judge Roger Berner, Judge Kevin Poole

Decision released 1 June 2018

Excise duty – Assessment to duty and wrongdoing penalty – Application for permission to make late appeal – Test to be applied – Appeal dismissed.

  

  

  The appellant did not attend and was not represented

  Paul Luckhurst, instructed by the General Counsel and Solicitor to HM Revenue and Customs, appeared for the respondents

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