Europlus Trading Ltd v Revenue & Customs [2011] UKFTT 635 (TC) (28 September 2011)

Europlus Trading Ltd v Revenue & Customs [2011] UKFTT 635 (TC) (28 September 2011)

The appellant did not satisfy the strict statutory evidential requirements for drawback, but HMRC’s withdrawal of the relaxed evidential regime without notice breached principles of legitimate expectations, legal certainty, and proportionality under European law; the appeal is allowed on these grounds.

Citation
[2011] UKFTT 635 (TC)
Parties
Appellant: Europlus Trading Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
28 September 2011
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal allowed
Legal Topics
Excise Duty Drawback, Legitimate Expectations, Free Movement of Goods, Retrospective Administrative Practice, Proportionality, Legal Certainty
Tax Law European Law Human Rights Law Excise Duty Drawback Legitimate Expectations Free Movement of Goods Retrospective Administrative Practice Proportionality +1 more

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Parties

Europlus Trading Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the appellant satisfied the statutory conditions for excise duty drawback
  2. 2 Whether HMRC breached legitimate expectations by withdrawing the 'relaxed' evidential regime without notice
  3. 3 Whether HMRC's actions breached European law principles including free movement of goods, proportionality, and legal certainty

Ratio Decidendi

The appellant did not satisfy the strict statutory evidential requirements for drawback, but HMRC’s withdrawal of the relaxed evidential regime without notice breached principles of legitimate expectations, legal certainty, and proportionality under European law; the appeal is allowed on these grounds.

Court Disposition

Appeal allowed

Orders

  • HMRC to pay the appellant’s drawback claims in full
  • No jurisdiction exercised on domestic judicial review claim