Wakeman v Revenue & Customs [2010] UKFTT 107 (TC) (10 March 2010)

Wakeman v Revenue & Customs [2010] UKFTT 107 (TC) (10 March 2010)

The review decision was not reasonable because the appellant was not properly informed of his rights, did not receive necessary paperwork, and genuinely believed an interview would be futile. The goods were found to be purchased for personal use. The appeal is allowed and the matter remitted for further review by an officer with no prior knowledge of the case, taking into account the tribunal's finding on own use.

Citation
[2010] UKFTT 107 (TC)
Parties
Appellant: Peter Wakeman; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
10 March 2010
Procedural Posture
Excise Duty Restoration Appeal / Appeal Against Review Decision
Outcome
Appeal allowed
Legal Topics
Restoration of Seized Goods, Personal Use Vs Commercial Purpose, Reasonableness of Administrative Decision
Tax Law Excise Law Restoration of Seized Goods Personal Use Vs Commercial Purpose Reasonableness of Administrative Decision

Case Brief

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Parties

Peter Wakeman

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Excise Duty Restoration Appeal / Appeal Against Review Decision

Legal Issues

  1. 1 Whether the Commissioners' refusal to restore seized cigarettes and tobacco was reasonable
  2. 2 Whether the goods were purchased for personal use or commercial purpose
  3. 3 Whether the appellant was entitled to raise the question of own use before the tribunal

Ratio Decidendi

The review decision was not reasonable because the appellant was not properly informed of his rights, did not receive necessary paperwork, and genuinely believed an interview would be futile. The goods were found to be purchased for personal use. The appeal is allowed and the matter remitted for further review by an officer with no prior knowledge of the case, taking into account the tribunal's finding on own use.

Court Disposition

Appeal allowed

Orders

  • Review to be carried out by an officer with no previous knowledge of the case
  • Officer to take into account tribunal's finding that goods were purchased for own use