Keary & Anor v The Director of Border Revenue & Anor [2014] UKFTT 1114 (TC) (23 December 2014)

Keary & Anor v The Director of Border Revenue & Anor [2014] UKFTT 1114 (TC) (23 December 2014)

The Tribunal has no jurisdiction to consider appeals against excise duty assessments where the underlying seizure was not challenged in condemnation proceedings, as the goods are deemed forfeited and must be treated as imported for commercial purposes. Appeals based on inability to pay have no reasonable prospect of success. However, appeals against penalties and refusal to restore the vehicle may proceed, as issues such as special circumstances and reasonableness of the restoration decision remain within the Tribunal's jurisdiction.

Citation
[2014] UKFTT 1114
Parties
First Appellant: Michael Keary; Second Appellant: Sharon Lakin; First Respondent: The Director of Border Revenue; Second Respondent: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
23 December 2014
Procedural Posture
Excise Duty Appeal and Restoration Application / Application to Strike Out Appeals (interlocutory)
Outcome
Appeals against excise duty assessments struck out; appeals against penalties and refusal to restore vehicle not struck out.
Legal Topics
Excise Duty Assessments, Penalty for Unpaid Excise Duty, Restoration of Seized Goods, Jurisdiction of First Tier Tribunal, Condemnation Proceedings, Forfeiture of Goods, Special Circumstances in Penalty Reduction
Tax Law Customs and Excise Law Excise Duty Assessments Penalty for Unpaid Excise Duty Restoration of Seized Goods Jurisdiction of First Tier Tribunal Condemnation Proceedings Forfeiture of Goods +1 more

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Parties

Michael Keary

First Appellant

Sharon Lakin

Second Appellant

The Director of Border Revenue

First Respondent

The Commissioners for Her Majesty’s Revenue & Customs

Second Respondent

Procedural Posture

Excise Duty Appeal and Restoration Application / Application to Strike Out Appeals (interlocutory)

Legal Issues

  1. 1 Whether the First-tier Tribunal has jurisdiction to consider appeals against excise duty assessments and penalties where the underlying seizure was not challenged in condemnation proceedings
  2. 2 Whether appeals against refusal to restore a vehicle and against penalties should be struck out for lack of reasonable prospect of success

Ratio Decidendi

The Tribunal has no jurisdiction to consider appeals against excise duty assessments where the underlying seizure was not challenged in condemnation proceedings, as the goods are deemed forfeited and must be treated as imported for commercial purposes. Appeals based on inability to pay have no reasonable prospect of success. However, appeals against penalties and refusal to restore the vehicle may proceed, as issues such as special circumstances and reasonableness of the restoration decision remain within the Tribunal's jurisdiction.

Court Disposition

Appeals against excise duty assessments struck out; appeals against penalties and refusal to restore vehicle not struck out.

Orders

  • Appeals of Mr Keary and Ms Lakin in relation to the assessments for excise duty are struck out under rule 8(2)(a) and rule 8(3)(c) of the FTT Rules.
  • Appeals against the penalty and the refusal to restore Mr Keary’s car are not struck out; directions for continuation of these appeals issued.