Keary & Anor v The Director of Border Revenue & Revenue & Customs (EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) : Other) [2015] UKFTT 208 (TC) (11 May 2015)

Keary & Anor v The Director of Border Revenue & Revenue & Customs (EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) : Other) [2015] UKFTT 208 (TC) (11 May 2015)

The Border Force’s refusal to restore the vehicle was not reasonable because it relied on flawed assumptions and inferences not supported by evidence; the penalties imposed were reasonable, at the statutory minimum, and no special circumstances or reasonable excuse were established.

Citation
[2015] UKFTT 208
Parties
First Appellant: Michael Keary; Second Appellant: Sharon Lakin; First Respondent: The Director of Border Revenue; Second Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
11 May 2015
Procedural Posture
Excise Duty Restoration and Penalty Appeal / First Tier Tribunal (tax Chamber) Judgment
Outcome
Appeal allowed in part; vehicle restoration decision set aside for further review; penalty appeals dismissed.
Legal Topics
Excise Duty, Restoration of Seized Vehicle, Penalties for Unpaid Duty, Reasonableness of Administrative Decisions, Special Circumstances and Reasonable Excuse
Tax Law Customs and Excise Excise Duty Restoration of Seized Vehicle Penalties for Unpaid Duty Reasonableness of Administrative Decisions Special Circumstances and Reasonable Excuse

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 5 Authorities cited 14 Party arguments 2 Amounts and remedies 8
Sign in to unlock

Parties

Michael Keary

First Appellant

Sharon Lakin

Second Appellant

The Director of Border Revenue

First Respondent

The Commissioners for Her Majesty’s Revenue and Customs

Second Respondents

Procedural Posture

Excise Duty Restoration and Penalty Appeal / First Tier Tribunal (tax Chamber) Judgment

Legal Issues

  1. 1 Whether the Border Force’s refusal to restore the seized vehicle was reasonable
  2. 2 Whether penalties imposed for unpaid excise duty should be reduced due to special circumstances or reasonable excuse

Ratio Decidendi

The Border Force’s refusal to restore the vehicle was not reasonable because it relied on flawed assumptions and inferences not supported by evidence; the penalties imposed were reasonable, at the statutory minimum, and no special circumstances or reasonable excuse were established.

Court Disposition

Appeal allowed in part; vehicle restoration decision set aside for further review; penalty appeals dismissed.

Orders

  • Border Force’s review decision dated 1 March 2013 ceases to have effect.
  • Border Force must conduct a further review of the decision not to restore the vehicle, disregarding the lack of claim for not for profit sale and based on findings that appellants were smokers, had not smuggled previously, could consume the tobacco within 12 months, did not know it would become stale, and did not...