The defendants appealed against confiscation orders made after a finding that they had been involved (separately) in the smuggling of tobacco, suggesting a conflict between the 1992 Regulations and the Directive. Held: The appeals variously failed and succeeded according to their facts. A person obtains a pecuniary advantage by evading duty or VAT even though … Continue reading White and Others v Regina: CACD 5 May 2010
VDT EXCISE – seizure of vehicle and goods – whether seizure challenged – restoration refused – whether appeal against non-restoration of vehicle – whether decision not to restore goods proportionate – whether appellant entitled to raise issue of own use – whether abuse of process – No JURISDICTION – Whether criminal charge – Whether Magna … Continue reading Davidson v Revenue and Customs: Excs 25 Jul 2008
Application by the Respondents to strike out an Appeal Notice lodged on behalf of the Appellant. Citations: [2008] UKVAT-Excise E01129 Links: Bailii Statutes: Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 Customs and Excise Updated: 19 July 2022; Ref: scu.273036
FTTTx Excise Duty Suspension : Excise Duty Suspension – EXCISE DUTY – diversion – goods leaving duty suspension arrangements – Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 – whether appellant as haulier caused goods to reach excise duty point – joint and several liability – procedure – whether stay of proceedings prevented a … Continue reading Thompson v Revenue and Customs: FTTTx 8 Jul 2015
The defendants appealed against confiscation orders made on conviction for dealing with goods with intent to defraud the CandE of payable duty namely in bringing in excess numbers of cigarettes. Held: The appeal succeeded. In many cases the Customs and Excise had prosecuted on a basis which was invalidated by the alteration of the 1992 … Continue reading Regina v Khan; Regina v Lockett: CACD 12 Mar 2009
Volumes of vodka were transferred from a secure warehouse to a carrier for export. They were diverted, and not exported and the Customs sought the unpaid duty from the warehouse. The Directive provided that duty was payable on the ‘release for consumption’ which in turn included ‘any departure, including irregular departure, from a suspension arrangement.’ … Continue reading Greenalls Management Ltd v Customs and Excise: HL 12 May 2005
References: [2008] UKVAT-Excise E01127 Links: Bailii Ratio: VDT EXCISE – seizure of vehicle and goods – whether seizure challenged – restoration refused – whether appeal against non-restoration of vehicle – whether decision not to restore goods proportionate – whether appellant entitled to raise issue of own use – whether abuse of process – No JURISDICTION … Continue reading Davidson v Revenue and Customs; Excs 25 Jul 2008
References: [2008] UKVAT-Excise E01129 Links: Bailii Application by the Respondents to strike out an Appeal Notice lodged on behalf of the Appellant. Statutes: Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992