McAleer v Revenue & Customs (EXCISE DUTY CIVIL PENALTY (see also EXCISE HYDROCARBON OIL [DUTY]) : Assessment) [2015] UKFTT 202 (TC) (08 May 2015)

McAleer v Revenue & Customs (EXCISE DUTY CIVIL PENALTY (see also EXCISE HYDROCARBON OIL [DUTY]) : Assessment) [2015] UKFTT 202 (TC) (08 May 2015)

The tribunal found that the appellant, as a bailee and contracted driver with no proven interest or control over the goods, and no knowledge of any wrongdoing, could not be considered as 'holding' the excise goods for the purposes of Regulation 13(1) of the 2010 Regulations. There was no proper basis for the assessment or penalties, and both must be discharged.

Citation
[2015] UKFTT 202
Parties
Appellant: Gary Ignatius McAleer; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
08 May 2015
Procedural Posture
Excise Duty Civil Penalty Assessment Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal allowed
Legal Topics
Excise Duty Liability, Meaning of 'holding' Excise Goods, Driver Liability for Excise Duty, Assessment and Penalty for Excise Goods, Human Rights in Tax Proceedings
Tax Law Excise Law Excise Duty Liability Meaning of 'holding' Excise Goods Driver Liability for Excise Duty Assessment and Penalty for Excise Goods Human Rights in Tax Proceedings

Case Brief

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Parties

Gary Ignatius McAleer

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether the appellant, as a driver, was 'holding' excise goods for the purposes of Regulation 13(1) of the Excise Goods (Holding, Movement & Duty Point) Regulations 2010
  2. 2 Whether the appellant was liable for the assessed excise duty and penalty

Ratio Decidendi

The tribunal found that the appellant, as a bailee and contracted driver with no proven interest or control over the goods, and no knowledge of any wrongdoing, could not be considered as 'holding' the excise goods for the purposes of Regulation 13(1) of the 2010 Regulations. There was no proper basis for the assessment or penalties, and both must be discharged.

Court Disposition

Appeal allowed

Orders

  • The assessment for excise duty in the sum of £28,435 is discharged.
  • The penalty of £5,687 is discharged.