Perfect v Revenue & Customs [2015] UKFTT 639 (TC) (07 December 2015)

Perfect v Revenue & Customs [2015] UKFTT 639 (TC) (07 December 2015)

The appellant was an innocent agent with no knowledge or means of knowing the goods were subject to unpaid excise duty, had no legal or de facto control over the goods beyond his role as driver, and thus was not 'holding' or 'making delivery of' the goods under Regulation 13. Liability should not be imposed on...

Source-derived case information.

Citation
[2015] UKFTT 639 (TC)
Parties
Appellant: Martin Glen Perfect; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
07 December 2015
Procedural Posture
Tax Appeal (first Tier Tribunal) / Final Judgment at First Instance
Outcome
Appeal allowed
Legal Topics
Excise Duty, Liability for Excise Duty, Interpretation of 'holding' Under Excise Regulations, Penalty Assessment Under Finance Act 2008
Tax Law European Union Law Excise Duty Liability for Excise Duty Interpretation of 'holding' Under Excise Regulations Penalty Assessment Under Finance Act 2008

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Parties

Martin Glen Perfect

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal) / Final Judgment at First Instance

Legal Issues

  1. 1 Whether the appellant lorry driver was 'making the delivery of' or 'holding' excise goods under Regulation 13 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 and thus liable for excise duty and penalty
  2. 2 Whether the appellant was an 'innocent agent' or had sufficient knowledge to be liable

Ratio Decidendi

The appellant was an innocent agent with no knowledge or means of knowing the goods were subject to unpaid excise duty, had no legal or de facto control over the goods beyond his role as driver, and thus was not 'holding' or 'making delivery of' the goods under Regulation 13. Liability should not be imposed on innocent agents, and the assessment and penalty must be discharged.

Court Disposition

Appeal allowed

Orders

  • Assessment for excise duty discharged
  • Penalty discharged