In the long-running litigation concerning excise duty on alcohol purchased in 2010-2011, following the remittal by the Upper Tribunal ([2024] UKUT 00409 (TCC)) the First-tier Tribunal has concluded that the taxpayer did have a reasonable excuse for acquiring the goods and has set aside the penalty of £1.1m.

The Tribunal found that it was not realistically possible for the Appellant to obtain definitive proof of duty and it took such steps as were reasonably open to it in the circumstances.

Ben Elliott appeared for the taxpayer instructed by Andy Brown and Chris Young of Kennedys.

You can read a copy of the judgment here.

 

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