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 – Whether criminal charge – Whether Magna Carta and Bill of Rights 1689 applicable – Whether Appellant denied right to a fair trial – Gora considered – Appeal dismissed.
Statutes: Finance Act 1994 14(3), Tobacco Products Duty Act 1979 1(1), Excise Goods, Beer and Tobacco Products (Amendment) Regulations 2002, Alcoholic Liquor Duties Act 1979 Sch 36, Beer Regulations 1993 (SI 1993/1228) 15, Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 4, Customs and Excise Management Act 1979 49(1), European Convention on Human Rights 6
This case cites:
- Cited – Bowles v Bank of England KBD ([1913] 1 Ch 57, [1913] 82 LJ Ch 124, [1913] 108 LT 95, [1913] 29 TLR 42, [1913] 57 Sol Jo 43, [1913] 6 Tax Cas 136)
The House of Commons Ways and means committee resolved to assent to the imposition of income tax at the required rate for the next year.
Held: Such a resolution was inadequate to authorise the Crown to levy the tax by its deduction from the . . - Cited – Weller v Revenue & Customs VDT (Bailii, [2008] UKVAT-Excise E01110, [2008] V & DR 221)
VDT EXCISE – RESTORATION – payment when restoration not possible – amount of payment – goods purchased on cross-channel ferry – ferry operator used simplified scheme under Article 7(9), EU Council Directive 92/12 . . - Cited – Gascoyne v Customs and Excise and Another CA (Bailii, [2004] EWCA Civ 1162, [2005] 2 WLR 222, [2005] Ch 215)
The Commissioners had found what they considered to be an excess of dutiable goods brought into the country by the tax payer, and had forfeited the car. The court considered the effect of the Gora case.
Held: The difficult statements in Gora . . - Cited – Commissioners of Customs & Excise v Dickinson ChD (Bailii, [2003] EWHC 2358 (Ch), Times 03-Dec-03, Gazette 22-Jan-04, [2004] 1 WLR 1160, [2003] All ER (D) 315)
The applicant had returned to England with a quantity of goods which the Customs and Excise deemed were not for his personal use. His car was seized, but ordered to be restored by the VAT and Duties Tribunal.
Held: There was now a two track . .
(This list may be incomplete)
Last Update: 14-Sep-16
Ref: 273034