TC09158 - [2024] UKFTT 00369 (TC)

Section 12(1A) and 12(4) of the Finance Act 1994 (‘FA 1994’) provide that:

“12 Assessments to excise duty

(1A) Subject to subsection (4) below, where it appears to the Commissioners –

(a)

that any person is a person from whom any amount has become due in respect of any duty of excise; and

(b)

that the amount can be ascertained by the Commissioners, the Commissioners may assess the amount of duty due from that person and notify that amount to that person or his representative.

...

(4)

An assessment of the amount of any duty of excise due from any person shall not be made under this section at any time after whichever is the earlier of the following times, that is to say –

(a)

subject to subsection (5) below, the end of the period of 4 years beginning with the time when his liability to the duty arose; and

(b)

the end of the period of one year beginning with the day on which evidence of facts, sufficient in the opinion of the Commissioners to justify the making of the assessment, comes to their knowledge”

Section 13A FA 1994 sets out the meaning of ‘relevant decision’ and s 16 deals with appeals to a tribunal:

“13A Meaning of “relevant decision”

(1)

This section applies for the purposes of the following provisions of this Chapter.

(2)

A reference to a relevant decision is a reference to any of the following decisions—

…

(b)

so much of any decision by HMRC that a person is liable to any duty of excise, or as to the amount of his liability, as is contained in any assessment under section 12 above.”

In relation to appeals to the FtT, s 16 FA 1994 provides that:

“16 Appeals to a tribunal

…

(1B) Subject to subsections (1C) to (1E), an appeal against a relevant decision (other than any relevant decision falling within subsection (1) or (1A)) may be made to an appeal tribunal within the period of 30 days beginning with—

…

(5)

In relation to other decisions, the powers of an appeal tribunal on an appeal under this section shall also include power to quash or vary any decision and power to substitute their own decision for any decision quashed on appeal.”

Section 154(2)(a) of the Customs & Excise Management Act 1979 (‘CEMA’) provides that:

“(2)

Where in any proceedings relating to customs or excise any question arises as to the place from which any goods have been brought or as to whether or not—

(a)

any duty has been paid or secured in respect of any goods; or

...

then, where those proceedings are brought by or against the Commissioners, a law officer of the Crown or an officer, or against any other person in respect of anything purporting to have been done in pursuance of any power or duty conferred or imposed on him by or under the customs and excise Acts, the burden of proof shall lie upon the other party to the proceedings.”