TNT (UK) Limited v The Commissioners for HM Revenue and Customs [2012] UKUT 49 (TCC)

Upper Tribunal Tax & Chancery decision of Judge Bishopp and Judge Sadler on 7 February 2012.

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

• Category: Tax
• Release date: 7 February 2012

Read the full decision in TNT (UK) Limited v The Commissioners for HM Revenue and Customs [2012] UKUT 49 (TCC).

CUSTOMS DUTIES — post-clearance demand — goods imported using simplified inward processing relief system — appellant acting as importer’s, or purported importer’s, agent — import declarations submitted by appellant incorrect by reason of importer providing false identity— no bills of discharge provided — Customs Code arts 5, 204 — whether appellant liable for payment of duty and VAT — yes — appeal dismissed.

Published 1 December 2016