Lightfoot v Revenue & Customs [2009] UKFTT 207 (TC) (10 August 2009)
The Tribunal was bound by the magistrates' finding that the excise goods were held for commercial purposes and could not reopen the issue of own use. HMRC's decision to restore the vehicle for a fee was reasonable, taking into account exceptional hardship and the commercial nature of the importation.
Source-derived case information.
- Citation
- [2009] UKFTT 207
- Parties
- Appellant: John Lightfoot; Respondents: The Commissioners for Her Majesty's Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 10 August 2009
- Procedural Posture
- Appeal / First Tier Tribunal Decision
- Outcome
- Appeal dismissed
- Legal Topics
- Restoration of Seized Property, Excise Duty, Commercial Importation, Reasonableness of Review Decision
Source-derived case record
Summary, issues, holding and outcome
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Parties
John Lightfoot
Appellant
The Commissioners for Her Majesty's Revenue and Customs
Respondents
Procedural Posture
Appeal / First Tier Tribunal Decision
Legal Issues
- 1 Whether HMRC's decision to restore the vehicle for a fee was reasonable
- 2 Whether the Tribunal could reopen the issue of own use given the appellant's withdrawal from condemnation proceedings
- 3 Whether the restoration fee was disproportionate
Ratio Decidendi
The Tribunal was bound by the magistrates' finding that the excise goods were held for commercial purposes and could not reopen the issue of own use. HMRC's decision to restore the vehicle for a fee was reasonable, taking into account exceptional hardship and the commercial nature of the importation.
Court Disposition
Appeal dismissed
Orders
- No order for costs
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