Gateway Shipping Ltd v Revenue and Customs: FTTTx 4 May 2012

FTTTx CUSTOMS DUTY – Hardship – Duty or security pending appeal – Post-Clearance demand- Appellant the declarant – Joint and several liability for debt – Appellant’s Customer successful in appeal against demand by HMRC – Whether payment by Appellant to HMRC would cause irreparable damage or serious economic damage – Relevance of dividends paid to controlling shareholders – Relevance of Tribunal decision in favour of customer – FA 1994 s.16(3) – Community Customs Code (Reg (EEC) 92/2913) Act 244 – Appeals entertained
[2012] UKFTT 328 (TC)
Bailii
England and Wales

Updated: 15 April 2021; Ref: scu.462739