Canmi Ltd v Revenue & Customs (application for stay pending the CJEU decision) [2020] UKFTT 16 (TC) (09 January 2020)

Canmi Ltd v Revenue & Customs (application for stay pending the CJEU decision) [2020] UKFTT 16 (TC) (09 January 2020)

A stay was refused because the facts in the present case remain to be found, and the CJEU decision in Perfect would not provide sufficient material assistance or expediency to justify a stay at this stage. The issue of innocent agent defence cannot be determined without factual findings regarding the appellant's knowledge, and the legal question in Perfect concerns 'physical possession' under Regulation 13, which is not directly analogous to 'involvement' under Regulation 12.

Citation
[2020] UKFTT 16 (TC)
Parties
Appellant: Canmi Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
09 January 2020
Procedural Posture
Application for Stay Pending CJEU Decision / Interlocutory Application Prior to Substantive Appeal
Outcome
Application for stay refused
Legal Topics
Excise Duty Liability, Joint and Several Liability, Irregular Importation, Case Management Stay, Strict Liability, Innocent Agent Defence
Tax Law Customs and Excise Excise Duty Liability Joint and Several Liability Irregular Importation Case Management Stay Strict Liability Innocent Agent Defence

Case Brief

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Parties

Canmi Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Application for Stay Pending CJEU Decision / Interlocutory Application Prior to Substantive Appeal

Legal Issues

  1. 1 Whether proceedings should be stayed pending the CJEU decision in HMRC v Martin Glenn Perfect
  2. 2 Whether the CJEU decision in Perfect would provide material assistance in resolving the present appeal
  3. 3 Whether the appellant's status as an 'innocent agent' is relevant to liability under Regulation 12

Ratio Decidendi

A stay was refused because the facts in the present case remain to be found, and the CJEU decision in Perfect would not provide sufficient material assistance or expediency to justify a stay at this stage. The issue of innocent agent defence cannot be determined without factual findings regarding the appellant's knowledge, and the legal question in Perfect concerns 'physical possession' under Regulation 13, which is not directly analogous to 'involvement' under Regulation 12.

Court Disposition

Application for stay refused

Orders

  • The appellant's application for a stay is refused.
  • Case management directions to follow regarding amendment of grounds of appeal.