TC09667 - [2025] UKFTT 01254 (TC)

Fecha: 27-Ago-2025

Findings of Fact

Findings of Fact

Witnesses and evidence

33.

We heard live witness evidence in the following order:

(1)

Mr Lees, who is employed by Len Lothian as the site manager at the premises where the Goods were found;

(2)

Mr Lothian, the Managing Director of Len Lothian;

(3)

Officer Bernard, an HMRC officer based in Fraud Investigation Service, Scottish Crime Campus, who took a witness statement from Mr Lees during HMRC’s visit on 28 February 2023;

(4)

Officer Stevenson, an HMRC officer based in Mobile Enforcement Team Scotland, who gave evidence as to finding the Goods during HMRC’s visit on 28 February 2023; and

(5)

Officer Murray, an HMRC officer in the Post Detection Audit team in Glasgow, who was the decision maker in relation to the case.

34.

We have also considered the evidence contained in an electronic bundle of 515 pages in addition to the affidavit of Mr Melvin (2 pages).

35.

We have also benefited from skeleton arguments and notes of evidence provided by both parties. In addition we have a four page response to questions sent by the Tribunal to the parties on the day before the hearing, sent by HMRC. The questions largely concerned Scots law. At the start of the hearing Len Lothian confirmed that they were in broad agreement with most of the responses.