Harrison v HM Revenue & Customs [2006] EWHC 2844 (Ch) (15 November 2006)
The Tribunal was entitled to find, based on the totality of evidence including the applicant's travel history, previous seizures, and the accuracy of the interview notes, that the goods were held for commercial purposes and that the refusal to restore the goods and vehicle was reasonable.
Source-derived case information.
- Citation
- [2006] EWHC 2844 (Ch)
- Parties
- Applicant: Colin Harrison; Respondents: Her Majesty's Commissioners of Revenue and Customs
- Jurisdiction
- England and Wales
- Judgment Date
- 15 November 2006
- Procedural Posture
- Appeal From VAT and Duties Tribunal / Judgment on Appeal
- Outcome
- Appeal dismissed
- Legal Topics
- Restoration of Seized Goods, Personal Use Vs Commercial Purpose, Tribunal Procedure
Source-derived case record
Summary, issues, holding and outcome
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Parties
Colin Harrison
Applicant
Her Majesty's Commissioners of Revenue and Customs
Respondents
Procedural Posture
Appeal From VAT and Duties Tribunal / Judgment on Appeal
Legal Issues
- 1 Whether the applicant purchased excise goods for personal use or commercial purposes
- 2 Whether the Tribunal erred in accepting the accuracy of interview notes
- 3 Whether the quantity of goods within guidelines is determinative of personal use
Ratio Decidendi
The Tribunal was entitled to find, based on the totality of evidence including the applicant's travel history, previous seizures, and the accuracy of the interview notes, that the goods were held for commercial purposes and that the refusal to restore the goods and vehicle was reasonable.
Court Disposition
Appeal dismissed
Full Case Text
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