FTTTx RESTORATION – Used vehicle – Space created for concealing goods – Evidence of cocaine in the space – Decision not to restore – Whether reasonable – Yes – Appeal dismissed Citations: [2011] UKFTT 126 (TC) Links: Bailii Statutes: Customs and Excise Management Act 1979 88 Customs and Excise Updated: 17 September 2022; Ref: scu.442875
FTTTx EXCISE DUTY – restoration of car – 15 kilos of hand-rolling tobacco, 1,200 cigarettes and 2,050 cigars between three people – whether reasonable not to restore – yes – appeal dismissed Citations: [2011] UKFTT 4 (TC) Links: Bailii Statutes: Customs and Excise Management Act 1979 152 Jurisdiction: England and Wales Citing: Cited – Lindsay … Continue reading Martin v Director of Border Revenue: FTTTx 14 Dec 2010
The claimant sought damages having been forced into liquidation after the defendant, it said, wrongfully seized its alcohol goods. Sales J had already held that the reasonable time had expired. Held: Considering a claim for conversion of the goods in question, Sales J rejected the argument advanced by HMRC by way of analogy with the … Continue reading Checkprice (UK) Ltd (In Administration) v HM Revenue and Customs: Admn 31 Mar 2010
FTTTx EXCISE DUTY – 8.5 kgs of hand-rolling tobacco seized by Commissioners on grounds imported for commercial use – condemnation proceedings commenced in magistrates’ court – Commissioners decision not to restore goods – appellant failed to attend magistrates’ court hearing and goods condemned – restoration proceedings commenced – whether appellant entitled to challenge legality of … Continue reading Morgan v Revenue and Customs: FTTTx 19 Jun 2009
ECJ It would be incompatible with the binding effect which article 189 of the EEC treaty ascribes to directives to exclude in principle the possibility of the obligation imposed by it being relied upon by persons concerned. Particularly in cases in which the community authorities have, by means of a directive, placed member states under … Continue reading Becker v Finanzamt Muenster-Innenstadt: ECJ 19 Jan 1982
Approved Warehouse; failure to comply with conditions imposed by HMRC; Customs and Excise Management Act 1979 sections 92 and 93; The Excise Warehousing (Etc.) Regulations 1988, regulation 7; Notice 197; Notice 50. Citations: [2007] UKVAT-Excise E01049 Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 18 July 2022; Ref: scu.272128
Mrs Nolan had been employed at a US airbase. When it closed, and she was made redundant, she complained that the appellant had not consulted properly on the redundancies. The US denied that it had responsibility to consult, and now appealed. Held: The appeal failed (Lord Carnworth dissenting). That the exact situation might not have … Continue reading The United States of America v Nolan: SC 21 Oct 2015
The claimant had not received the same tax allowance following his wife’s death as would have been received by a woman surviving her husband. That law had been declared incompatible with Human Rtights law as discriminatory, but the respondent refused to make good any claim which had not been originally pursued to the European Court, … Continue reading Regina on the Application of Wilkinson v The Commissioners of Inland Revenue: CA 18 Jun 2003
Smith had bought a motor vessel, The Vertine, with andpound;55,000 provided by his co-defendant, John Marriott. In the words of the judge when imposing sentence, the respondent allowed himself to be used as Marriott’s ship owner and captain. The boat was used in April 1998 on a run to Heligoland to buy cigarettes and to … Continue reading Regina v Smith (David Cadnam): HL 13 Dec 2001
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
The defendants appealed sentence for having been involved in the large scale importation of cigarettes evading customs duty. Held: The judge had paid proper attention to Dosanjh. Having regard also to Czyzewski, the sentences were within the guidelines and the appeal was refused. Judges: Lord Justice Potter Mr Justice Cresswell Mr Justice Jack Citations: [2003] … Continue reading Regina v Neal, Hood: CACD 28 Nov 2003
The introduction of a Standard Criminal Legal Aid fees regime was within the Lord Chancellor’s proper range of discretion, even without consultation with the Law Society.The meaning of ‘carried entering UK’ can include clothing being worn, but caution to be used by the courts not to extend the meaning unnecessarily. Citations: Independent 04-May-1993, Ind Summary … Continue reading Regina v Lord Chancellor ex parte the Law Society (1): QBD 4 May 1993
Excise Duty – Decision Not To Restore A Vehicle – ss 88, 139 and 152 of the Customs and Excise Management Act 1979 and reg. 88 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 – vehicle adapted to conceal goods and seized as liable to forfeiture – no condemnation proceedings and no … Continue reading Semple v Revenue and Customs: FTTTx 16 Feb 2022
Temporary approval pending appeal was preferred The company challenged refusal of fit and proper approval for registration as wholesaler of duty paid alcohol. Held: The appeals were allowed in part. HMRC, having once concluded that the applicant was not fit and proper was not free to approve them pending their appeal. Better was a temporary … Continue reading ABC Ltd and Another v HM Revenue and Customs: CA 7 Jul 2017
The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out. Held: If the true nature of the transactions could be seen by looking at them all together, then … Continue reading W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981
EXCISE DUTY – application to strike out grounds of appeal – Tribunal’s jurisdiction – deeming provisions of paragraph 5 of Schedule 3 to the Customs and Excise Management Act 1979 [2016] UKFTT 288 TC Bailii Customs and Excise Management Act 1979 England and Wales Customs and Excise Updated: 16 January 2022; Ref: scu.564352
The defendant had been convicted of evading a prohibition on importing articles of an obscene or indecent nature. He had been unaware of whether the articles were indecent images of children, or otherwise obscene images. Since the provisions which made these unlawful and therefore prohibited were so different, he claimed it was necessary to have … Continue reading Regina v Forbes (Giles): HL 20 Jul 2001
Several defendants appealed against confiscation orders made against them on convictions for avoiding customs and excise duty by re-importing cigarettes originally intended for export. They had accepted the orders being made by consent, but now appealed saying that the consent had been given following inaccurate legal advice. Held: The appeals were allowed. The fact that … Continue reading Mackle, Regina v: SC 29 Jan 2014
Statement of Facts – The company’s goods had been detained by Customs and Excise. A court later ordered their return, but found the detention to have been with reasonable cause. The Revenue had successfully argued that costs could not be awarded against them under a statutory immunity. 16788/13 – Communicated Case, [2013] ECHR 1284, [2014] … Continue reading Eastenders Cash And Carry Plc And Others v The United Kingdom: ECHR 27 Nov 2013
Registration of a distinctive Internet domain name using registered trade marks and company names could be an infringement of a registered Trade Mark, and also passing off. It was proper to grant quia timet injunctions where necessary to stop registration: ‘a jurisdiction to grant injunctive relief where a defendant is equipped with or is intending … Continue reading British Telecommunications Plc; Virgin Enterprises Ltd; J Sainsbury Plc; Marks and Spencer Plc and Ladbroke Group Plc v One In a Million Ltd and others: CA 23 Jul 1998
HMRC appealed against an order for the return to the owner of goods seized under the 1979 Act. The respondents imported tobacco and alcohol which was seized. They said it had been for personal use. HMRC now said that the Tribunal’s jurisdiction to grant the original appeal was limited, and that the decision was out … Continue reading Revenue and Customs v Jones and Another: CA 18 Jul 2011
Costs of Wrongly Appointed Receiver ‘The contest in this case is about who should bear the costs and expenses of a receiver appointed under an order which ought not to have been made. The appellant, who is a former partner in a well known firm of accountants, was appointed to act as management receiver of … Continue reading Barnes (As Former Court Appointed Receiver) v The Eastenders Group and Another: SC 8 May 2014
The defendant had been accused of attempting to import controlled drugs, but the substances actually found were not in fact a controlled drug, though he had believed and intended them to be. He appealed saying that he should not be conviced of an . .
The defendants had been convicted of offences involving dealing with goods on which customs duty had not been paid. After conviction a timetable was set for sentencing and for confiscation proceedings. The House considered the making of the . .
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Our law-index is a substantial selection from our database. Cases here are restricted in number by date and lack the additional facilities formerly available within lawindexpro. Please do enjoy this free version of the lawindex. Case law does not ‘belong’ to lawyers. Judgments are made up of words which can be read and understood (if … Continue reading law index