Jigsaw Wholesale Ltd v Revenue & Customs [2010] UKFTT 164 (TC) (13 April 2010)

Jigsaw Wholesale Ltd v Revenue & Customs [2010] UKFTT 164 (TC) (13 April 2010)

The Tribunal found that the goods did not arrive at their stated destination in France, based on evidence from the French Fiscal authorities and the absence of a properly receipted AAD. The excise duty point arose in the UK under Regulation 4 of DSMEG Regulations, and the Appellant was liable for the assessed excise duty. Teleos was not applicable to excise duty cases.

Citation
[2010] UKFTT 164
Parties
Appellant: Jigsaw Wholesale Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
13 April 2010
Procedural Posture
Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Excise Duty Points, Intra Community Transport, Duty Suspension, Irregularity Detection, Liability for Excise Duty
Tax Law Excise Duty European Union Law Excise Duty Points Intra Community Transport Duty Suspension Irregularity Detection Liability for Excise Duty

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Parties

Jigsaw Wholesale Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the consignment of excise goods arrived at its stated destination
  2. 2 Whether a duty point within the UK was established
  3. 3 Whether an irregularity occurred and where it was detected

Ratio Decidendi

The Tribunal found that the goods did not arrive at their stated destination in France, based on evidence from the French Fiscal authorities and the absence of a properly receipted AAD. The excise duty point arose in the UK under Regulation 4 of DSMEG Regulations, and the Appellant was liable for the assessed excise duty. Teleos was not applicable to excise duty cases.

Court Disposition

Appeal dismissed

Orders

  • The Appellant is liable for the excise duty assessment of £26,106.00.
  • The Appellant has a right to apply for permission to appeal pursuant to Rule 39 of the Rules.