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Legal 500, 2018

09 April 2020

Salim Ahmed v HMRC; (FTT)

Appeal against civil evasion penalties relating to customs and exsise duty on cigarettes being imported from outside the EU. The Tribunal held that the Appellant acted dishonestly when seeking to import the cigarettes into the UK and the penalties were upheld (with a reduction for quality of disclosure).

The First-tier Tribunal released its Decision in Salim Ahmed 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.

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