TC09158 - [2024] UKFTT 00369 (TC)

The Appellant appeals against an excise duty assessment (‘the Assessment”) in the sum of £46,749, raised pursuant to s 12(1A) and s 12(4) of the Finance Act 1994 (‘FA 94’), dated 11 March 2015 (and notified on 16 March 2015). The Assessment was raised after HMRC found evidence demonstrating that two consignments of alcohol (“the Goods”) had been collected from the Appellant’s premises on 3 August 2012 and 15 August 2012. HMRC concluded that the Goods were held outside a duty suspension arrangement by the Appellant in circumstances where excise duty had not been paid, relieved, remitted or deferred.

The Appellant further appeals against an excise wrongdoing penalty (“the Penalty”) issued on 23 February 2016, in the sum of £14,024.70 (reduced from £32,724.30). The Penalty was issued pursuant to para. 4(1) and para. 16(1) of Schedule 41 to the Finance Act 2008 (‘Schedule 41’) on the basis of non-deliberate, non-concealed and prompted behaviour - reduced from a range of 35% to 70% of the Potential Lost Revenue (‘PLR’) to 20% to 30% of the PLR.

The documents to which we were referred included the: (i) Hearing Bundle consisting of 804 pages; (ii) Legislation & Authorities Bundle consisting of 604 pages; (iii) Appellant’s Legislation & Authorities Bundle consisting of 16 pages; (iv) amended and consolidated Statement of Case dated 16 August 2023; (v) HMRC’s Skeleton Argument dated 9 January 2024; (vi) Appellant’s Skeleton Argument; and (vii) HMRC’s application to admit late evidence, dated 26 January 2024.