Checkprice (UK) Ltd v Revenue & Customs [2010] UKFTT 623 (TC) (01 December 2010)

Checkprice (UK) Ltd v Revenue & Customs [2010] UKFTT 623 (TC) (01 December 2010)

The Appellant failed to demonstrate, on the balance of probabilities, that the consignments of beer and cider despatched from its warehouse arrived at MTM's bonded warehouse in Calais. Evidence including Eurotunnel scans showing empty lorries, fraudulent customer identity, suspicious cash payments, and tachograph...

Source-derived case information.

Citation
[2010] UKFTT 623 (TC)
Parties
Appellant: Checkprice (UK) Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
01 December 2010
Procedural Posture
Excise Duty and VAT Appeal / Final Judgment at First Tier Tribunal (tax Chamber)
Outcome
Appeal dismissed
Legal Topics
Excise Duty Liability, VAT Liability, Duty Suspended Goods, Outward Diversion Fraud, Evidence and Burden of Proof
Tax Law Excise Law VAT Law Excise Duty Liability VAT Liability Duty Suspended Goods Outward Diversion Fraud Evidence and Burden of Proof

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Parties

Checkprice (UK) Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Excise Duty and VAT Appeal / Final Judgment at First Tier Tribunal (tax Chamber)

Legal Issues

  1. 1 Whether the beer and cider despatched by the Appellant arrived at the recipient bonded warehouse in Calais
  2. 2 Whether the Appellant can demonstrate delivery to MTM's warehouse to extinguish Excise Duty and VAT liability
  3. 3 Whether there was an 'outward diversion fraud' involving trailer swaps and borrowed loads

Ratio Decidendi

The Appellant failed to demonstrate, on the balance of probabilities, that the consignments of beer and cider despatched from its warehouse arrived at MTM's bonded warehouse in Calais. Evidence including Eurotunnel scans showing empty lorries, fraudulent customer identity, suspicious cash payments, and tachograph analysis supported HMRC's contention that the goods were diverted and did not reach their intended destination. Liability for Excise Duty and VAT is established.

Court Disposition

Appeal dismissed

Orders

  • Appellant liable for £1,851,189 in Excise Duty and £1,202,702 in VAT
  • No finding of fraud against Appellant; liability arises from failure to prove delivery