Charlene Hughes v The Commissioners for HMRC
Appellant was in physical possession of the duty unpaid cigarettes at the relevant time, making her the 'holder' liable for excise duty under Regulation 10(1) HMDP Regulations; no earlier duty point could be established; criminal conviction and guilty plea are weighty evidence; fairness and proportionality arguments do not override statutory liability.
- Parties
- Appellant: Charlene Hughes; Respondents: The Commissioners for HM Revenue and Customs
- Jurisdiction
- England and Wales
- Judgment Date
- 03 November 2022
- Procedural Posture
- Appeal / Final Judgment
- Outcome
- Appeal dismissed
- Legal Topics
- Excise Duty Assessment, Liability for Unpaid Duty, Physical Possession, Duty Point, Fair Trial Rights, Adjournment Applications
Case Brief
Summary, issues, holding and outcome
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Parties
Charlene Hughes
Appellant
The Commissioners for HM Revenue and Customs
Respondents
Procedural Posture
Appeal / Final Judgment
Legal Issues
- 1 Whether appellant was 'holder' of cigarettes liable for excise duty
- 2 Whether an earlier duty point could be established
- 3 Fairness and proportionality of assessment
Ratio Decidendi
Appellant was in physical possession of the duty unpaid cigarettes at the relevant time, making her the 'holder' liable for excise duty under Regulation 10(1) HMDP Regulations; no earlier duty point could be established; criminal conviction and guilty plea are weighty evidence; fairness and proportionality arguments do not override statutory liability.
Court Disposition
Appeal dismissed
Orders
- Assessment for excise duty in sum of £213,332 upheld against appellant
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