United Kingdom Upper Tribunal (Tax and Chancery Chamber) 4 August 2016, [2016] UKUT 359 (TCC) (Euro Wines (C&C) Limited v The Commissioners for Her Majesty's Revenue and Customs)

[2016] UKUT 0359 (TCC) Appeal number: UT/2015/0135 EXCISE DUTY – penalty for handling goods subject to unpaid excise duty – FA 2008, Sch 41, para 4(1) – whether penalty assessment is a “criminal charge” for the purpose of Article 6, European Convention on Human Rights – whether reverse burden of proof in s 154 CEMA is incompatible with the presumption of innocence in Article 6(2) UPPER TRIBUNAL