Director of Revenue and Customs Prosecutions v N E Plastics Ltd – WLR Daily

Posted July 15th, 2008 in customs and excise, law reports, time limits by sally

Director of Revenue and Customs Prosecutions v N E Plastics Ltd [2008] WLR(D); [2008] WLR (D) 236

For the purposes of s 146A(3) Customs and Excise Management Act 1979 matters within the knowledge of officers of HM Revenue and Customs were not to be imputed to the Director of Revenue and Customs Prosecutions, so that the period for the commencement of summary proceedings started only when sufficient evidence to warrant proceedings came to the attention of the Director or his staff.”

WLR Daily, 14th July 2008

Source: www.lawreports.co.uk

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