02 April 2020
Kestutis Visockas v HMRC; (FTT)
The First-tier Tribunal released its Decision in Kestutis Visockas v The Commissioners for Her Majesty’s Revenue and Customs.
Appeal against excise duty assessment and penalty. The Tribunal dismissed the appeal holding that:
- The Tribunal had no jurisdiction to consider whether the goods were held for personal use;
- The EU Directives on criminal proceedings (2010/64/EU and 2012/13/EU) had direct effect but the appeal against the assessment was not ‘criminal proceedings’ and the penalty was only a ‘minor offence’ so the Appellant’s rights were not infringed.
- The Appellant did not have a reasonable excuse.
Ben Elliott, Counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents.
To see the approved decision, click here.
This content is provided free of charge for information purposes only. It does not constitute legal advice and should not be relied on as such. No responsibility for the accuracy and/or correctness of the information and commentary set out in the article, or for any consequences of relying on it, is assumed or accepted by any member of PCTC or by PCTC as a whole.
