Abstract
Comments on the Court of Appeal judgment in R. v Chambers (William) on whether a defendant who pleaded guilty to storing smuggled tobacco was not liable for the unpaid excise duty on importation and therefore the court had no jurisdiction to make a confiscation order. Criticises the Revenue and Customs Prosecution Office for relying on out-of-date legislation and the Office of Public Sector Information for failing to keep its website up to date. Considers the difficulties for the courts when they seek online statutory law.
Original language | English |
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Pages (from-to) | 649-649 |
Number of pages | 1 |
Journal | New Law Journal |
Volume | 159 |
Issue number | 7368 |
Publication status | Published - 7 May 2009 |