Revenue & Customs (Prosecution Office) v NE Plastics Ltd [2008] EWHC 3560 (Admin) (11 July 2008)

Revenue & Customs (Prosecution Office) v NE Plastics Ltd [2008] EWHC 3560 (Admin) (11 July 2008)

For the purposes of section 146A of the Customs & Excise Management Act 1979, only the actual knowledge of the Director of Revenue & Customs Prosecutions (or his office) is relevant to the commencement of the limitation period for prosecution; knowledge of HMRC officers is not to be imputed to the Director.

Citation
[2008] EWHC 3560 (Admin)
Parties
Claimant: Revenue & Customs Prosecution Office; Defendant: NE Plastics Ltd
Jurisdiction
England and Wales
Judgment Date
11 July 2008
Procedural Posture
Appeal by Case Stated / Divisional Court Judgment on Appeal From Magistrates' Court
Outcome
Appeal allowed
Legal Topics
Time Limits for Prosecution, Interpretation of Prosecuting Authority, Customs & Excise Offences, Abuse of Process
Criminal Law Tax Law Administrative Law Time Limits for Prosecution Interpretation of Prosecuting Authority Customs & Excise Offences Abuse of Process

Case Brief

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Parties

Revenue & Customs Prosecution Office

Claimant

NE Plastics Ltd

Defendant

Procedural Posture

Appeal by Case Stated / Divisional Court Judgment on Appeal From Magistrates' Court

Legal Issues

  1. 1 Whether knowledge of HMRC officers is to be imputed to the Director of Revenue & Customs Prosecutions for the purposes of section 146A of the Customs & Excise Management Act 1979 in determining the limitation period for prosecution.

Ratio Decidendi

For the purposes of section 146A of the Customs & Excise Management Act 1979, only the actual knowledge of the Director of Revenue & Customs Prosecutions (or his office) is relevant to the commencement of the limitation period for prosecution; knowledge of HMRC officers is not to be imputed to the Director.

Court Disposition

Appeal allowed

Orders

  • Question posed by the Case Stated answered in the negative: knowledge of HMRC officers is not imputed to the Director of Revenue & Customs Prosecutions.
  • Case remitted to the District Judge to proceed in accordance with the judgment.