Revenue & Customs (Prosecution Office) v NE Plastics Ltd

Revenue & Customs (Prosecution Office) v NE Plastics Ltd

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; knowledge of HMRC officers is not to be imputed to the Director.

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 / High Court Appeal From Magistrates' Court
Outcome
Appeal allowed
Legal Topics
Prosecution Time Limits, Customs and Excise Offences, Statutory Construction
Criminal Law Tax Law Statutory Interpretation Prosecution Time Limits Customs and Excise Offences Statutory Construction

Case Brief

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Parties

Revenue & Customs Prosecution Office

Claimant

NE Plastics Ltd

Defendant

Procedural Posture

Appeal by Case Stated / High Court 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

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; knowledge of HMRC officers is not to be imputed to the Director.

Court Disposition

Appeal allowed

Orders

  • Case remitted to the District Judge to proceed in accordance with the High Court's decision
  • Costs issue reserved for further consideration