Snell v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2015] UKFTT 350 (TC) (16 July 2015)

Snell v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2015] UKFTT 350 (TC) (16 July 2015)

The Tribunal lacks jurisdiction to consider the legality of the seizure or whether the goods were for personal use, as they are deemed forfeited under statute; the appeal stands no reasonable prospect of success and must be struck out.

Citation
[2015] UKFTT 350 (TC)
Parties
Appellant: Stephen William Snell; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
16 July 2015
Procedural Posture
Excise Duty Appeal / Strike Out Application and Final Determination
Outcome
Appeal struck out; assessment and penalty confirmed.
Legal Topics
Excise Duty Assessment, Wrongdoing Penalty, Jurisdiction, Forfeiture, Commercial Purpose, Personal Use
Tax Law Customs and Excise Excise Duty Assessment Wrongdoing Penalty Jurisdiction Forfeiture Commercial Purpose Personal Use

Case Brief

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Parties

Stephen William Snell

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Excise Duty Appeal / Strike Out Application and Final Determination

Legal Issues

  1. 1 Whether the Tribunal has jurisdiction to hear an appeal against the assessment after goods are deemed forfeited
  2. 2 Whether there is any reasonable prospect of the Appellant’s case succeeding

Ratio Decidendi

The Tribunal lacks jurisdiction to consider the legality of the seizure or whether the goods were for personal use, as they are deemed forfeited under statute; the appeal stands no reasonable prospect of success and must be struck out.

Court Disposition

Appeal struck out; assessment and penalty confirmed.

Orders

  • Appeal struck out under Rule 8(3)(c) and Rule 8(2) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
  • Assessment of excise duty in the sum of £1,066 confirmed