CUSTOMS DUTY AND VAT – cycle parts imported for Appellant – Appellant’s private customs warehouse destroyed by fire whilst goods in transit – goods transferred to a third party and its own customs warehouse by Appellant’s agents without reference to Appellant or to HMRC – third party went into liquidation without paying duty and VAT due – post clearance demand issued to Appellant for duty and VAT – whether Appellant liable for duty and VAT – yes – appeal dismissed
Citations:
[2009] UKFTT 205 (TC)
Links:
Jurisdiction:
England and Wales
VAT, Customs and Excise
Updated: 04 October 2022; Ref: scu.409021