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Introduction
Introduction
Len Lothian Holdings Limited (“Len Lothian”) appeals against a review determination of 15 March 2024 in which HMRC upheld:
an assessment for excise duty dated 23 November 2023 for £72,771 (the “Assessment”); and
an associated penalty of £14,554.20 (the “Penalty”).
The Assessment relates to 85,640 non-UK duty paid cigarettes and 140.3 kilograms of non-UK duty paid hand-rolling tobacco (the “Goods”), which were seized during a visit by HMRC on 28 February 2023 to self-storage units operated by Len Lothian in Glasgow.
The Assessment was made under the Excise Duty (Holding, Movement and Duty Point) Regulations 2010 (SI 2010/593) (the “ED(HMDP)R 2010”). The Penalty was imposed under Schedule 41 of Finance Act 2008 (“FA 2008”).
- Heading
- Introduction
- Issues in dispute
- Application to admit evidence
- Legal Framework
- Caselaw on holding
- Dawson’s
- Hartleb
- Other cases
- Schedule 41 FA 2008
- Findings of Fact
- Reliability of witnesses and of affidavit
- Mr Lothian
- Affidavit of Mr Melvin
- Findings of Primary Fact
- Unit B1022
- HMRC visit
- Records
- Termination of agreement
- HMRC actions post-visit
- Kami and Chelsea Kelly
- Self storage licence agreement
- Conclusions