Boyle v Revenue and Customs (EXCISE DUTY APPEALS : Other) [2016] UKFTT 566 (TC) (10 August 2016)

Boyle v Revenue and Customs (EXCISE DUTY APPEALS : Other) [2016] UKFTT 566 (TC) (10 August 2016)

The appellant, through his involvement in a conspiracy to evade duty and by knowingly allowing his premises and trailer to be used for storing duty-unpaid cigarettes, was 'involved in the holding' of the goods under regulation 10(2) of the 2010 Regulations and is therefore liable for the duty. The assessment was made within the statutory time limit, as the last material evidence justifying the assessment was received on 9 January 2014.

Citation
[2016] UKFTT 566
Parties
Appellant: John Boyle; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
10 August 2016
Procedural Posture
Excise Duty Appeal / First Tier Tribunal (tax Chamber) Substantive Decision
Outcome
Appeal dismissed
Legal Topics
Excise Duty, Liability for Unpaid Duty, Duty Point, Holding of Excise Goods, Time Limits for Assessment
Tax Law Criminal Law Excise Duty Liability for Unpaid Duty Duty Point Holding of Excise Goods Time Limits for Assessment

Case Brief

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Parties

John Boyle

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Excise Duty Appeal / First Tier Tribunal (tax Chamber) Substantive Decision

Legal Issues

  1. 1 Whether the appellant is liable for excise duty on seized cigarettes under the Excise Goods (Holding, Movement and Duty Point) Regulations 2010
  2. 2 Whether the assessment was made within the statutory time limit under s 12(4) of the Finance Act 1994

Ratio Decidendi

The appellant, through his involvement in a conspiracy to evade duty and by knowingly allowing his premises and trailer to be used for storing duty-unpaid cigarettes, was 'involved in the holding' of the goods under regulation 10(2) of the 2010 Regulations and is therefore liable for the duty. The assessment was made within the statutory time limit, as the last material evidence justifying the assessment was received on 9 January 2014.

Court Disposition

Appeal dismissed

Orders

  • The assessment for excise duty in the sum of £25,540 is upheld against the appellant.