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 correctly classified as 'made-wine' under the statutory definitions, not 'cider', and the appellant is strictly liable for the additional excise duty. The Tribunal has no jurisdiction to entertain claims of legitimate expectation or judicial review in this context.

Citation
[2013] UKFTT 661 (TC)
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 cider 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 HMRC's failure to detect the misclassification

Ratio Decidendi

The drinks in question were correctly classified as 'made-wine' under the statutory definitions, not 'cider', and the appellant is strictly liable for the additional excise duty. The Tribunal has no jurisdiction to entertain claims of legitimate expectation or judicial review in this context.

Court Disposition

Appeal dismissed

Orders

  • Assessments for additional excise duty confirmed