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 was found to be involved in the holding of the cigarettes within the meaning of regulation 10(2) of the 2010 Regulations, either as a co-conspirator or by knowingly allowing his premises and trailer to be used for storing duty-unpaid goods. The assessment was made within the statutory time limit, as the last piece of evidence justifying the assessment was received on 9 January 2014. Accordingly, the appellant is liable for the excise duty assessed.

Citation
[2016] UKFTT 566 (TC)
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) Decision
Outcome
Appeal dismissed
Legal Topics
Excise Duty, Liability for Unpaid Duty, Duty Point, Time Limits for Assessment, Conspiracy to Defraud, Interpretation of Excise Regulations
Tax Law Criminal Law Excise Duty Liability for Unpaid Duty Duty Point Time Limits for Assessment Conspiracy to Defraud Interpretation of Excise Regulations

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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) 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 was found to be involved in the holding of the cigarettes within the meaning of regulation 10(2) of the 2010 Regulations, either as a co-conspirator or by knowingly allowing his premises and trailer to be used for storing duty-unpaid goods. The assessment was made within the statutory time limit, as the last piece of evidence justifying the assessment was received on 9 January 2014. Accordingly, the appellant is liable for the excise duty assessed.

Court Disposition

Appeal dismissed

Orders

  • The appellant is liable for the excise duty assessed in the sum of £25,540.