Pierhead Purchasing Ltd v Revenue & Customs [2010] UKFTT 122 (TC) (18 March 2010)

Pierhead Purchasing Ltd v Revenue & Customs [2010] UKFTT 122 (TC) (18 March 2010)

Pierhead failed to comply with the requirement to make goods available for inspection for two clear business days and did not provide sufficient evidence of duty paid as required by regulations and HMRC Notice 207. HMRC’s refusal to allow the drawback claims and refusal to waive strict compliance were not unreasonable decisions within the meaning of s.16(4) Finance Act 1994.

Citation
[2010] UKFTT 122 (TC)
Parties
Appellant: Pierhead Purchasing Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
18 March 2010
Procedural Posture
Tax Appeal (first Tier Tribunal) / Final Judgment After Hearing
Outcome
Appeal dismissed
Legal Topics
Excise Duty, Drawback Claims, Exportation of Goods, Administrative Review, Tribunal Jurisdiction
Tax Law Administrative Law Excise Duty Drawback Claims Exportation of Goods Administrative Review Tribunal Jurisdiction

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Parties

Pierhead Purchasing Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal) / Final Judgment After Hearing

Legal Issues

  1. 1 Whether goods were available for inspection for two clear business days as required by regulations
  2. 2 Whether sufficient evidence of UK excise duty paid was provided
  3. 3 Whether HMRC’s refusal to waive strict compliance with regulations was reasonable

Ratio Decidendi

Pierhead failed to comply with the requirement to make goods available for inspection for two clear business days and did not provide sufficient evidence of duty paid as required by regulations and HMRC Notice 207. HMRC’s refusal to allow the drawback claims and refusal to waive strict compliance were not unreasonable decisions within the meaning of s.16(4) Finance Act 1994.

Court Disposition

Appeal dismissed