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 appeals against excise duty assessments.

Source-derived case information.

Citation
[2018] UKFTT 350
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 (jurisdiction) / Preliminary Issue on Tribunal Jurisdiction and Legitimate Expectation
Outcome
Preliminary issue determined against the appellant; FTT lacks jurisdiction to consider legitimate expectation in excise duty appeals.
Legal Topics
Excise Duty, Customs Duty, Jurisdiction of First Tier Tribunal, Legitimate Expectation, Community Customs Code, Statutory Interpretation
Tax Law EU Law Administrative Law Excise Duty Customs Duty Jurisdiction of First Tier Tribunal Legitimate Expectation Community Customs Code +1 more

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Parties

Asiana Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Excise Duty Appeal (jurisdiction) / Preliminary Issue on Tribunal Jurisdiction and Legitimate Expectation

Legal Issues

  1. 1 Whether Articles 220(2)(b) and 239 of the Community Customs Code apply to excise duty as they do to customs duty
  2. 2 Whether the First-tier Tribunal has jurisdiction under section 16(5) of the Finance Act 1994 to consider matters of 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 appeals against excise duty assessments.

Court Disposition

Preliminary issue determined against the appellant; FTT lacks jurisdiction to consider legitimate expectation in excise duty appeals.