Wallace v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction) [2018] UKFTT 666 (TC) (12 November 2018)

Wallace v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction) [2018] UKFTT 666 (TC) (12 November 2018)

The Tribunal lacks jurisdiction to consider the appeal against the excise duty assessment because the statutory deeming provisions apply when the seizure is not challenged, making it a fact that the goods were held for commercial purposes. The penalty was correctly imposed, and there were no reasonable excuses or special circumstances to justify reduction.

Citation
[2018] UKFTT 666 (TC)
Parties
Appellant: Dennis Wallace; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
12 November 2018
Procedural Posture
Excise Duty Appeal / Application to Strike Out Appeal Before First Tier Tribunal (tax Chamber)
Outcome
Appeal struck out and penalty confirmed
Legal Topics
Excise Duty Assessment, Wrongdoing Penalty, Tribunal Jurisdiction, Personal Use Vs Commercial Purpose, Statutory Deeming Provisions
Tax Law Customs and Excise Excise Duty Assessment Wrongdoing Penalty Tribunal Jurisdiction Personal Use Vs Commercial Purpose Statutory Deeming Provisions

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 8 Party arguments 2 Amounts and remedies 2
Sign in to unlock

Parties

Dennis Wallace

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Excise Duty Appeal / Application to Strike Out Appeal Before First Tier Tribunal (tax Chamber)

Legal Issues

  1. 1 Whether the Tribunal has jurisdiction to hear an appeal against an excise duty assessment where the appellant did not challenge the seizure of goods
  2. 2 Whether the penalty for wrongdoing was correctly imposed and if there are grounds for reduction based on reasonable excuse or special circumstances

Ratio Decidendi

The Tribunal lacks jurisdiction to consider the appeal against the excise duty assessment because the statutory deeming provisions apply when the seizure is not challenged, making it a fact that the goods were held for commercial purposes. The penalty was correctly imposed, and there were no reasonable excuses or special circumstances to justify reduction.

Court Disposition

Appeal struck out and penalty confirmed

Orders

  • Appeal against excise duty assessment struck out under Rule 8(2)(a) and Rule 8(3)(c) of the Tribunal Rules
  • Appeal against penalty assessment refused