ANDREW HOWARD PARNHAM & MARK WILD v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00285 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN and JUDGE GUY BRANNAN on 28 November 2023
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EXCISE DUTIES –assessment on road hauliers for joint and several liability in relation to excise duty on duty suspended loads in 2006 – preliminary issues hearing before FTT – whether FTT erred in not indefinitely staying proceedings or not barring HMRC in circumstances where both parties agreed fair hearing not possible due to passage of time – no – cross-appeal by HMRC - whether FTT erred in refusing HMRC’s strike out application – no –the issue raised by the strike-out (whether findings UT had made in 2016 in relation to the same disputed journeys were determinative) had been previously determined against HMRC in previous FTT proceedings – appeal and cross-appeal dismissed