Dawson's (Wales) Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0296 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Falk and Judge Herrington on 4 October 2019.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 4 October 2019

• Category: Tax
• Release date: 4 October 2019

Read the full decision in Dawson’s (Wales) Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0296 (TCC).

EXCISE DUTY – assessment on wholesaler in possession of non-duty paid excise goods – whether legislation implementing article 7(2)(b) Directive 2008/118/EC proportionate – whether the FTT has jurisdiction to consider unreasonableness of assessment – meaning of “holding” excise goods – Excise Goods (Holding, Movement and Duty Point) Regulations 2010 reg 6.

JUDICIAL REVIEW – whether decision by HMRC to assess claimant was unlawful.

Published 4 October 2019