Lennon v Revenue & Customs (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 562 (TC) (26 September 2018)

Lennon v Revenue & Customs (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 562 (TC) (26 September 2018)

The Tribunal held that, since Mr Lennon was acquitted in criminal court on the basis that he was merely transhipping goods between two locations in the Republic of Ireland and HMRC failed to disprove this, the matter was res judicata and the UK could not levy excise duty as a transit state.

Source-derived case information.

Citation
[2018] UKFTT 562 (TC)
Parties
Appellant: Brendan Lennon; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
26 September 2018
Procedural Posture
Excise Duty Assessment Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal allowed
Legal Topics
Excise Duty, Res Judicata, Transhipment, Forfeiture, Criminal Acquittal, Directive 2008/118/ec, Council Directive 92/12/eec
Tax Law Criminal Law European Union Law Excise Duty Res Judicata Transhipment Forfeiture Criminal Acquittal +2 more

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Parties

Brendan Lennon

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Excise Duty Assessment Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the United Kingdom can levy excise duty on goods merely transhipped through its territory between two points in the Republic of Ireland
  2. 2 Whether the acquittal in criminal proceedings renders the matter res judicata in the tax assessment context

Ratio Decidendi

The Tribunal held that, since Mr Lennon was acquitted in criminal court on the basis that he was merely transhipping goods between two locations in the Republic of Ireland and HMRC failed to disprove this, the matter was res judicata and the UK could not levy excise duty as a transit state.

Court Disposition

Appeal allowed

Orders

  • Excise duty assessment against Mr Lennon set aside