Drinks and Food UK Limited v The Commissioners for HMRC

Drinks and Food UK Limited v The Commissioners for HMRC

The Tribunal found that HMRC had waived the three-year time limit for the drawback claim, but the appellant failed to ensure duty stamps were obliterated in accordance with the Duty Stamp Regulations and failed to provide required export evidence for part of the claim. The Tribunal held that it had jurisdiction to review the reasonableness of HMRC’s decision and that refusal of the entire claim was unreasonable where part of the claim was compliant. The appeal was allowed in part for the compliant portion (£9,695.27) and refused for the remainder.

Parties
Appellant: Drinks and Food UK Limited; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
11 October 2024
Procedural Posture
Tax Appeal / First Tier Tribunal Judgment
Outcome
Appeal allowed in part, refused in part
Legal Topics
Excise Duty Drawback, Jurisdiction of Tribunal, Compliance With Statutory Conditions, Waiver of Conditions, Evidence of Export, Duty Stamp Regulations
Tax Law Excise Duty Excise Duty Drawback Jurisdiction of Tribunal Compliance With Statutory Conditions Waiver of Conditions Evidence of Export Duty Stamp Regulations

Case Brief

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Parties

Drinks and Food UK Limited

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Judgment

Legal Issues

  1. 1 Whether the conditions for excise duty drawback were met
  2. 2 Whether HMRC waived the three-year time limit for drawback claims
  3. 3 Whether failure to comply with duty stamp obliteration and export evidence requirements invalidated the claim

Ratio Decidendi

The Tribunal found that HMRC had waived the three-year time limit for the drawback claim, but the appellant failed to ensure duty stamps were obliterated in accordance with the Duty Stamp Regulations and failed to provide required export evidence for part of the claim. The Tribunal held that it had jurisdiction to review the reasonableness of HMRC’s decision and that refusal of the entire claim was unreasonable where part of the claim was compliant. The appeal was allowed in part for the compliant portion (£9,695.27) and refused for the remainder.

Court Disposition

Appeal allowed in part, refused in part

Orders

  • HMRC to allow drawback claim in the sum of £9,695.27
  • Balance of the claim refused