In L McKeown and others v HMRC [2016] UKUT 479 (9 November 2016) the UT found that three drivers of lorries containing goods on which excise duty had not been paid were liable for the duty.
The three appellants were HGV drivers based in Northern Ireland. On different dates in 2012 the appellants were stopped by the UK Border Force (UKBF) in Dover when returning from Calais. They carried substantial quantities of alcoholic beverages in the trailers of their vehicles without valid documentation. As the UKBF believed that UK excise duty was due on the goods and had not been paid the tractors trailers and loads were seized.
In 2013 HMRC assessed the appellants for excise duty on the ground that they had been holding alcoholic products for a commercial purpose when they entered the UK...
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In L McKeown and others v HMRC [2016] UKUT 479 (9 November 2016) the UT found that three drivers of lorries containing goods on which excise duty had not been paid were liable for the duty.
The three appellants were HGV drivers based in Northern Ireland. On different dates in 2012 the appellants were stopped by the UK Border Force (UKBF) in Dover when returning from Calais. They carried substantial quantities of alcoholic beverages in the trailers of their vehicles without valid documentation. As the UKBF believed that UK excise duty was due on the goods and had not been paid the tractors trailers and loads were seized.
In 2013 HMRC assessed the appellants for excise duty on the ground that they had been holding alcoholic products for a commercial purpose when they entered the UK...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")