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 consignment failed to arrive at its destination in France, as confirmed by the French Fiscal authorities and the absence of a properly receipted AAD. The irregularity was detected in the UK, establishing a duty point under DSMEG Regulation 4. The Appellant failed to discharge the burden of proof and is liable for excise duty.

Citation
[2010] UKFTT 164 (TC)
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 / Final Judgment
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 / Final Judgment

Legal Issues

  1. 1 Whether the consignment of excise goods arrived at the stated destination in France
  2. 2 Whether a duty point within the UK was established
  3. 3 Whether the Appellant is liable for excise duty under UK law

Ratio Decidendi

The Tribunal found that the consignment failed to arrive at its destination in France, as confirmed by the French Fiscal authorities and the absence of a properly receipted AAD. The irregularity was detected in the UK, establishing a duty point under DSMEG Regulation 4. The Appellant failed to discharge the burden of proof and is liable for excise duty.

Court Disposition

Appeal dismissed

Orders

  • Appellant liable for excise duty assessment of £26,106.00
  • Right to apply for permission to appeal pursuant to Rule 39