TC09158 - [2024] UKFTT 00369 (TC)

Case Number: TC09158

[Taylor House]

Appeal reference: TC/2015/04696

EXCISE DUTY – goods held outside a duty suspension arrangement - – no evidence that duty paid – excise duty point – whether the Appellant held, handled or had any involvement in the goods – Dawson’s (Wales) Ltd, Davison & Robinson and Perfect considered and applied - whether the assessment was in time – Lithuanian Beer Ltd & Pegasus Birds Ltd considered and applied - importance of the word ‘knowledge’ – absence of doctrine of collective knowledge - Carltona principle and implied delegation – whether duty could be calculated on the available evidence - Schedule 41 excise wrongdoing penalty – prompted & non-deliberate behaviour –whether liability to a penalty depends upon liability to the assessment – whether ‘knowledge’ or ‘means of knowledge’ is relevant to liability – whether the penalty was in time – Appeal dismissed

Judgment date: 2 May 2024

Before

JUDGE NATSAI MANYARARA

MICHAEL BELL

Between

FREEDOM RECYLCING LTD

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Paul Boyle, Director

For the Respondents: Mr Joshua Carey of Counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION