FTTTx EXCISE GOODS RESTORATION – VEHICLE RESTORATION – own use? – yes – appeal allowed. Citations: [2009] UKFTT 133 (TC) Links: Bailii Statutes: Finance Act 1994 16(4) Jurisdiction: England and Wales Cited by: At FTTTx – Revenue and Customs v Jones and Another CA 18-Jul-2011 HMRC appealed against an order for the return to the … Continue reading Jones v Revenue and Customs: FTTTx 18 Jun 2009
RESTORATION REFUSAL – Vehicle – Appellant disabled – Importing cigarettes and tobacco 5 times guideline – Heavy smoker – Part to be reimbursed by family – Larger quantity allowed through 7 weeks earlier – Little detail recorded but Notice 1 served – Disability not regarded as relevant by Review Officer – Wrong test applied by … Continue reading Hendy v Customs and Excise: Excs 11 Jan 2002
FTTTx Excise Duty – warehouse – application for registration as an owner of goods under Warehousekeepers and Owners of Goods Regulations 1999 (‘WOWGR’) – whether decision of HMRC could reasonably have been arrived at – jurisdiction of Tribunal – appropriate remedy under section 16 (4) Finance Act 1994 – appeal allowed – directions to Commissioners … Continue reading Eastenders Cash and Carry Plc v Revenue and Customs: FTTTx 29 Dec 2010
FTTTx FORFEITURE – Border Force offering to restore car for 30% of value – vehicle used to smuggle Class A drugs – whether decision unreasonable – unreasonably favourable to appellant – appeal dismissed – Border Force directed to review its policies [2014] UKFTT 880 (TC) Bailii Finance Act 1994 16(4) England and Wales Customs and … Continue reading Ahmed v The Director of Border Revenue: FTTTx 10 Sep 2014
References: [2002] UKVAT-Excise E00212 Links: Bailii RESTORATION REFUSAL – Vehicle – Appellant disabled – Importing cigarettes and tobacco 5 times guideline – Heavy smoker – Part to be reimbursed by family – Larger quantity allowed through 7 weeks earlier – Little detail recorded but Notice 1 served – Disability not regarded as relevant by Review … Continue reading Hendy v Customs and Excise; Excs 11 Jan 2002
RESTORATION OF GOODS – reasonableness of decision not to restore – Finance Act 1994 s.16(4) – goods held for personal use – appeal allowed Citations: [2003] UKVAT-Excise E00477 Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 18 July 2022; Ref: scu.271564
EXCISE DUTY – Approval to carry on a controlled activity (Alcoholic Liquor Duties Act 1979, s 88C) – Appeal against refusal of approval – ‘Fit and proper person’ – Alcohol Wholesaler Registration Scheme (AWRS) – Whether decision maker reasonably arrived at decision (Finance Act 1994, s 16(4)) Citations: [2022] UKFTT 176 (TC) Links: Bailii Jurisdiction: … Continue reading Hare Wines Limited v Revenue and Customs (Procedure : Other): FTTTx 7 Jun 2022
Excise Duty – restoration – Customs Excise and Management Act 1979 sections 88 and 139 – adaptation of vehicle for purpose of concealment of goods – seizure and confiscation of vehicle – refusal of restoration – Romanian owner denied knowledge of adaptation – s 16 Finance Act 1994 – whether the review officer had taken … Continue reading SC Nicktrans Srl v Director of Border Revenue: FTTTx 25 Apr 2015
Excise Duties – Alcohol Wholesaler Registration Scheme – Appeal against refusal of approval – Part 6A Alcoholic Liquor Duties Act 1979 – extent of tribunal’s jurisdiction on appeal under Section 16(4) Finance Act 1994 – whether tribunal can take into account events occurring after the date of the decision appealed against – effect of failure … Continue reading Continental Cash and Carry Limited v Revenue and Customs: FTTTx 10 Feb 2022
EXCISE DUTY – appeal against HMRC’s decision to refuse approval for registration as a wholesaler of alcohol on the basis that they were not satisfied that the appellants are fit and proper persons – s 88C (2) of the Alcoholic Liquor Duties Act 1979 – appeal allowed and a review ordered under s 16(4) of … Continue reading Corbelli and Another (T/A Corbelli Wines) v Revenue and Customs: FTTTx 7 Aug 2017
FTTTx Excise Duty – warehouse – application for registration as an owner of goods under the Warehouse Keepers and Owners of Goods Regulation 1999 (‘WOWGR’) – whether decision of HMRC could reasonably have been arrived at – jurisdiction of Tribunal – appropriate remedy under section 16(4) Finance Act 1994 – appeal refused [2015] UKFTT 118 … Continue reading RCM Worldwide Trading Ltd v Revenue and Customs: FTTTx 13 Mar 2015
Appeal against decision under section 152(b) of the Customs and Excise Management Act 1979 refusing to restore vehicle seized under section 139(1) of that act as being liable to forfeiture under section 141(1)(a) of the act. Failure to supply . .
Excs EXCISE DUTY – seizure of cigarettes and vehicle – Appellant claimed that the vehicle belonged to him and that he was unaware of the conduct of the driver – refusal to restore the vehicle – Appellant appealed . .
References: [2008] UKVAT-Excise E01105 Links: Bailii Excs EXCISE DUTY – seizure of cigarettes and vehicle – Appellant claimed that the vehicle belonged to him and that he was unaware of the conduct of the driver – refusal to restore the vehicle – Appellant appealed under Finance Act 1994 s 16(4) – Appellant decided at the … Continue reading Malinowski v Revenue and Customs; Excs 7 Apr 2008
