TC09158 - [2024] UKFTT 00369 (TC)

There were witness statements (included in the Hearing Bundle) from Stewart Allerton - of Abbey Logistics; Dean West - of Custom Haulage; and Wayne Bentley - of Bassett & Sons. On 2 October 2023, HMRC’s application to rely on the third-party hearsay evidence was granted by the Tribunal.

On 20 May 2014, Mr Bentley gave a witness statement to HMRC stating that on 3 August 2012, he was instructed to pick up an unknown load from the Appellant’s premises. He explained that he had arrived at the site at approximately 12:45 and had to wait for approximately an hour for the load to arrive. When it did arrive, the vehicle bore an Irish number plate and the driver stated he had come from “the Continent” via Dover. The goods were moved from the Irish vehicle to the Bassett & Sons vehicle by forklift and consisted of mixed beers and wines in, generally, poor condition. He added that he was not given any paperwork for the goods. He left the Appellant’s premises at approximately 14:10 and delivered the goods to Bassett & Son’s depot. He believed the goods were delivered to Liverpool the next day by another driver.

On 29 July 2014, Mr West gave a witness statement to HMRC regarding the collection of alcohol from the Appellant’s premises on 14 August 2012. He stated that he collected 26 pallets of beer from the Appellant, which he then delivered to Expo in Doncaster.

On 22 August 2014, Stewart Allerton gave a witness statement to HMRC. Mr. Allerton was employed as a driver for Abbey Logistics. He stated he was instructed to pick up a load from the Appellant’s premises on 13 August 2012. On arrival, he was informed the load was not at the Appellant’s premises. He was then instructed to collect the load from Fios in Peterborough. The load picked up was ‘mixed alcohol’, which was then delivered to Ascos in Liverpool.

The witness statements of both Dean West and Stewart Allerton make reference to access to the Appellant’s site as being by dirt road.

HMRC did not propose to call any live evidence from either of those individuals, as they were said to no longer work for the third-party hauliers and could not be contacted.