OMOLADE NETUFO v Revenue & Customs (Restoration of seized goods - on grounds that small brewery relief claimed inappropriately on imported beer and that the Appellant was carrying out wholesale sale of alcohol without requisite approval) [2023] UKFTT 121 (TC) (10 February 2023)

OMOLADE NETUFO v Revenue & Customs (Restoration of seized goods - on grounds that small brewery relief claimed inappropriately on imported beer and that the Appellant was carrying out wholesale sale of alcohol without requisite approval) [2023] UKFTT 121 (TC) (10 February 2023)

HMRC's review decision not to restore the goods seized in September 2018 could not reasonably have been arrived at, as procedural errors and lack of proper review were identified; for the March 2019 seizure, HMRC's refusal was reasonable given the statutory deeming of facts and evidence of wholesale activity without...

Source-derived case information.

Citation
[2023] UKFTT 121
Parties
Appellant: Omolade Netufo; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
10 February 2023
Procedural Posture
Tax Appeal / Final Judgment
Outcome
Appeal allowed in part; HMRC required to conduct a new review for September 2018 seizure; refusal to restore March 2019 goods upheld.
Legal Topics
Restoration of Seized Goods, Small Brewery Relief, Alcohol Wholesaler Registration Scheme, Import Duty, Wholesale Sale of Alcohol Without Approval
Tax Law Customs Law Administrative Law Restoration of Seized Goods Small Brewery Relief Alcohol Wholesaler Registration Scheme Import Duty Wholesale Sale of Alcohol Without Approval

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Parties

Omolade Netufo

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Final Judgment

Legal Issues

  1. 1 Whether HMRC's refusal to restore seized beer was reasonable
  2. 2 Whether small brewery relief was inappropriately claimed on imported beer
  3. 3 Whether the appellant was carrying out wholesale sale of alcohol without requisite approval

Ratio Decidendi

HMRC's review decision not to restore the goods seized in September 2018 could not reasonably have been arrived at, as procedural errors and lack of proper review were identified; for the March 2019 seizure, HMRC's refusal was reasonable given the statutory deeming of facts and evidence of wholesale activity without approval.

Court Disposition

Appeal allowed in part; HMRC required to conduct a new review for September 2018 seizure; refusal to restore March 2019 goods upheld.

Orders

  • HMRC to carry out new review of restoration refusal for September 2018 seizure
  • March 2019 restoration refusal stands