Mackin v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction) [2018] UKFTT 515 (TC) (24 August 2018)

Mackin v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction) [2018] UKFTT 515 (TC) (24 August 2018)

The Appellant was at least involved in the holding of duty-unpaid excise goods found in his home and pleaded guilty to being knowingly concerned in their fraudulent evasion. Under regulation 10(2) of the 2010 Regulations, he is jointly and severally liable for the duty. The Tribunal has no jurisdiction to consider...

Source-derived case information.

Citation
[2018] UKFTT 515 (TC)
Parties
Appellant: John Mackin; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
24 August 2018
Procedural Posture
Excise Duty Appeal / First Tier Tribunal (tax Chamber) Substantive Decision
Outcome
Appeal dismissed
Legal Topics
Excise Duty Assessment, Jurisdiction of Tribunal, Liability for Excise Duty, Unlawful Search Warrant, Judicial Review, Burden of Proof, Human Rights in Tax Proceedings
Tax Law Excise Law Administrative Law Excise Duty Assessment Jurisdiction of Tribunal Liability for Excise Duty Unlawful Search Warrant Judicial Review +2 more

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Parties

John Mackin

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 the excise duty assessment under the 2010 Regulations
  2. 2 Whether the Tribunal has jurisdiction to consider the lawfulness of the search warrant
  3. 3 Whether HMRC failed to apply its policy regarding assessment at the earliest duty point

Ratio Decidendi

The Appellant was at least involved in the holding of duty-unpaid excise goods found in his home and pleaded guilty to being knowingly concerned in their fraudulent evasion. Under regulation 10(2) of the 2010 Regulations, he is jointly and severally liable for the duty. The Tribunal has no jurisdiction to consider the lawfulness of the search warrant or whether HMRC correctly applied its policy regarding earlier duty points; such challenges must be brought by judicial review. No breach of the Appellant’s human rights was established.

Court Disposition

Appeal dismissed

Orders

  • The assessment to excise duty in the sum of £12,239 is upheld.