The Commissioners for HM Revenue and Customs v F.M.X Food Merchants Import Export Co. Ltd: [2015] UKUT 0669 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Birss on 10 December 2015.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 10 December 2015

Read the full decision in The Commissioners for HM Revenue and Customs v F.M.X Food Merchants Import Export Co. Ltd: [2015] UKUT 0669 (TCC).

Customs Duty – import of Chinese garlic falsely declared as Cambodian origin – Customs Code Art 221 – customs debt resulting from a criminal act – post clearance demand issued after expiry of the three year period – no express provisions in UK law extending the three year time limit – whether notification valid in the absence of such legislation – FTT held the notification invalid – appeal allowed –– no need for express provisions in UK law to extend the three year time limit – notification valid.

Published 1 December 2016