Snackwell Ltd v Revenue & Customs [2013] UKFTT 661 (TC) (13 November 2013)

Snackwell Ltd v Revenue & Customs [2013] UKFTT 661 (TC) (13 November 2013)

The drinks in question were made-wine, not cider, under statutory definitions; the Appellant made incorrect declarations; excise duty is self-assessed; and there was no legal basis to relieve the Appellant from liability for the additional duty, regardless of HMRC's administrative oversight.

Citation
[2013] UKFTT 661
Parties
Appellant: Snackwell Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
13 November 2013
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Excise Duty Classification, Importation of Alcoholic Beverages, Self Assessment of Tax, HMRC Administrative Error
Tax Law Excise Duty Excise Duty Classification Importation of Alcoholic Beverages Self Assessment of Tax HMRC Administrative Error

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Parties

Snackwell Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether flavoured ciders imported by the Appellant should be classified as 'cider' or 'made-wine' for excise duty purposes
  2. 2 Whether the Appellant has any legitimate ground for escaping liability for additional duty due to innocent misclassification and HMRC's failure to detect the error

Ratio Decidendi

The drinks in question were made-wine, not cider, under statutory definitions; the Appellant made incorrect declarations; excise duty is self-assessed; and there was no legal basis to relieve the Appellant from liability for the additional duty, regardless of HMRC's administrative oversight.

Court Disposition

Appeal dismissed

Orders

  • Assessments for additional excise duty confirmed