ANTELOPE TRANSPORT LIMITED v Revenue & Customs (Excise Duty and Wrongdoing Penalty - cigarettes hidden) [2024] UKFTT 307 (TC) (08 April 2024)

ANTELOPE TRANSPORT LIMITED v Revenue & Customs (Excise Duty and Wrongdoing Penalty - cigarettes hidden) [2024] UKFTT 307 (TC) (08 April 2024)

The Appellant, through its employee and under its control, held the excise goods at the duty point and was liable for excise duty and wrongdoing penalty. Strict liability applies regardless of knowledge or interest in the goods. No special circumstances or procedural flaws were established to reduce or overturn the...

Source-derived case information.

Citation
[2024] UKFTT 307 (TC)
Parties
Appellant: Antelope Transport Limited; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
08 April 2024
Procedural Posture
Excise Duty and Wrongdoing Penalty Appeal / Final Judgment
Outcome
Appeal dismissed
Legal Topics
Excise Duty Assessment, Wrongdoing Penalty, Liability for Excise Goods, Duty Point Regulations, Forfeiture, EU Directive 2008/118/ec, Civil Penalties
Tax Law Customs and Excise EU Law Excise Duty Assessment Wrongdoing Penalty Liability for Excise Goods Duty Point Regulations Forfeiture +2 more

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Summary, issues, holding and outcome

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Parties

Antelope Transport Limited

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Excise Duty and Wrongdoing Penalty Appeal / Final Judgment

Legal Issues

  1. 1 Whether the Appellant is liable for excise duty under Regulation 13 of the HMDP Regulations
  2. 2 Whether the Appellant is liable for a wrongdoing penalty under Schedule 41 of the Finance Act 2008
  3. 3 Interpretation of 'holding' and 'making delivery' under EU and UK law

Ratio Decidendi

The Appellant, through its employee and under its control, held the excise goods at the duty point and was liable for excise duty and wrongdoing penalty. Strict liability applies regardless of knowledge or interest in the goods. No special circumstances or procedural flaws were established to reduce or overturn the assessment or penalty.

Court Disposition

Appeal dismissed

Orders

  • Excise duty assessment of £680,221.00 upheld
  • Wrongdoing penalty of £408,132.60 upheld