TC09158 - [2024] UKFTT 00369 (TC)

The Appellant was incorporated in 2005 and its business activity is the treatment and disposal of non-hazardous waste. Mr Boyle is one of the Appellant’s directors.

The FIS visited the Appellant’s premises on 5 December 2012 to inspect the Appellant’s premises and ascertain if there were any alcohol products liable to excise duty on site. No revenue goods were found on the Appellant’s premises and no further action was taken in respect of the Appellant. Officer Idowu did not form a part of the FIS team.

Between 3 August 2012 and 22 January 2014, HMRC carried out investigations (supply chain checks) with various third-party hauliers, including Ascos, Fios, Abbey Logistics, Custom Haulage and Bassett & Sons. Witness statements were subsequently obtained from employees previous connected to the hauliers, which described the collection of goods (alcohol) from the Appellant’s premises on 3 August 2012 and 15 August 2012.

On 6 February 2013 Officer Idowu issued a referral form, requesting a visit to Custom Haulage to attain information on the 15 August 2012 collection. Custom Haulage provided tracking information for their vehicle and this information was reported back to Officer Idowu in a visit report, dated 12 March 2013.

On 27 September 2013 Officer Idowu raised a referral for the Appellant to gather information for the case on Ascos, requesting details be gathered on the collections from the Appellant’s site.

On 22 January 2014, Officer Idowu visited Abbey Logistics, in relation to the collection on 13 August 2012, and spoke to Mr Farrell. Following this meeting, Stewart Allerton provided a witness statement stating that he had been asked to collect a load from the Appellant. On arrival, he was told that the load should be picked up from an alternative location in Peterborough. The load turned out to be alcohol.

On 2 May 2014, HMRC visited Bassett & Sons where they spoke to Mr Wayne Bentley, who noted that on 3 August 2012, he was instructed to collect an unidentified load from the Appellant.

The invoices and delivery notes obtained from the third parties shows that loads were collected from the Appellant’s premises on various dates.

On 21 March 2014, Officer Idowu visited the Appellant’s premises and spoke to Mr Boyle to discuss the movement of alcohol. Officer Idowu showed Mr Boyle the documentation obtained from the third parties. Mr Boyle denies any involvement in alcohol by the Appellant as this was contrary to the Appellant’s business model.

Mr Boyle has/had 13 to 14 members of staff working on the Appellant’s site during the relevant period. Mr Boyle spends a significant amount of his time working in his office where he occupies a desk that faces away from the entry to the Appellant’s site/premises.

Mr Boyle did not make any enquiries of the tenants who are said to occupy part of the premises on which the Appellant’s site is located.

The Appellant has not called any independent evidence from any employees who were working during the period covered by the investigations/checks.