Willis v Revenue and Customs (EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) : Review Directed) [2016] UKFTT 631 (TC) (19 January 2016)

Willis v Revenue and Customs (EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) : Review Directed) [2016] UKFTT 631 (TC) (19 January 2016)

HMRC's review decision was unreasonable because it failed to consider proportionality as required by its own policy; therefore, the refusal to restore the vehicle cannot stand and a further review is directed.

Citation
[2016] UKFTT 631 (TC)
Parties
Appellant: Jack Willis; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
19 January 2016
Procedural Posture
Excise Duty Restoration Appeal / First Tier Tribunal (tax), Post Review, Appeal Hearing
Outcome
Appeal allowed
Legal Topics
Excise Duty, Restoration of Seized Property, Proportionality, Fuel Laundering, HMRC Policy Application
Tax Law Administrative Law Excise Duty Restoration of Seized Property Proportionality Fuel Laundering HMRC Policy Application

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Parties

Jack Willis

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Excise Duty Restoration Appeal / First Tier Tribunal (tax), Post Review, Appeal Hearing

Legal Issues

  1. 1 Whether HMRC's refusal to restore the seized vehicle was unreasonable due to failure to consider proportionality
  2. 2 Whether the vehicle was correctly classified as 'related' to a laundering plant under HMRC policy

Ratio Decidendi

HMRC's review decision was unreasonable because it failed to consider proportionality as required by its own policy; therefore, the refusal to restore the vehicle cannot stand and a further review is directed.

Court Disposition

Appeal allowed

Orders

  • HMRC to conduct a further review of the original decision not to restore the vehicle, considering proportionality in light of admitted facts and tribunal findings