Asiana Ltd v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction) [2018] UKFTT 350 (TC) (26 June 2018)

Asiana Ltd v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction) [2018] UKFTT 350 (TC) (26 June 2018)

Articles 220(2)(b) and 239 of the Community Customs Code do not apply to excise duty, and the First-tier Tribunal does not have jurisdiction under section 16(5) of the Finance Act 1994 to consider matters of legitimate expectation in excise duty appeals.

Source-derived case information.

Citation
[2018] UKFTT 350 (TC)
Parties
Appellant: Asiana Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
26 June 2018
Procedural Posture
Excise Duty Appeal / Preliminary Issue on Jurisdiction
Outcome
Preliminary issue decided against appellant; Tribunal lacks jurisdiction to consider legitimate expectation in excise duty appeals.
Legal Topics
Excise Duty, Jurisdiction, Legitimate Expectation, Community Customs Code
Tax Law EU Law Excise Duty Jurisdiction Legitimate Expectation Community Customs Code

Source-derived case record

Summary, issues, holding and outcome

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Parties

Asiana Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Excise Duty Appeal / Preliminary Issue on Jurisdiction

Legal Issues

  1. 1 Whether Articles 220(2)(b) and 239 of the Community Customs Code apply to excise duty
  2. 2 Whether the First-tier Tribunal has jurisdiction to consider legitimate expectation in excise duty appeals

Ratio Decidendi

Articles 220(2)(b) and 239 of the Community Customs Code do not apply to excise duty, and the First-tier Tribunal does not have jurisdiction under section 16(5) of the Finance Act 1994 to consider matters of legitimate expectation in excise duty appeals.

Court Disposition

Preliminary issue decided against appellant; Tribunal lacks jurisdiction to consider legitimate expectation in excise duty appeals.

Orders

  • Articles 220(2)(b) and 239 of the Community Customs Code do not apply to excise duty.
  • FTT does not have power under section 16(5) of FA 1994 to consider legitimate expectation in excise duty appeals.