06 December 2019

Daniel Kamil Grzywnowicz v HMRC; (FTT)

Appeal against excise duty assessment and penalty. The First-tier Tribunal dismissed the appeal holding (inter alia) that (i) the appellant was not an ‘innocent agent’; and (ii) the assessment and penalty were proportionate because the legislative regimes did not go beyond what was strictly necessary for the objectives pursued and the penalty was not so plainly unfair that it was an obstacle to the aim of the relevant Directive.

The First-tier Tribunal released its Decision in Daniel Kamil Grzywnowicz v The Commissioners for Her Majesty’s Revenue and Customs.

Ben Elliott, Counsel, instructed by the General Counsel and Solicitor to of HM Revenue and Customs, for the Respondents.

To see the approved decision, click here.