TC09667 - [2025] UKFTT 01254 (TC)

Fecha: 27-Ago-2025

Legal Framework

Legal Framework

ED(HMDP)R 2010

13.

The provisions of the ED(HMDP)R 2010, so far as they are relevant to the Assessment, are as follows:

“Part 2: Excise Duty Points and Payment of the Duty
Goods released for consumption in the United Kingdom-excise duty point
5.
Subject to regulations 7(2) and 7A, there is an excise duty point at the time when excise goods are released for consumption in the United Kingdom.
…
6.—
(1)
Excise goods are released for consumption in the United Kingdom at the time when the goods—
…
(b)
are held outside a duty suspension arrangement and excise duty on those goods has not been paid, relieved, remitted or deferred under a duty deferment arrangement;
…
…
10.—
(1)
The person liable to pay the duty when excise goods are released for consumption by virtue of regulation 6(1)(b) (holding of excise goods outside a duty suspension arrangement) is the person holding the excise goods at that time.
(2)
Any other person involved in the holding of the excise goods is jointly and severally liable to pay the duty with the person specified in paragraph (1).”

14.

Accordingly, liability turns on whether Len Lothian “held” the goods when they were discovered by HMRC, since:

(1)

It is common ground that, when found inside the Unit, the Goods were being “held outside a duty suspension arrangement”, and that duty had not been paid, relieved, remitted or deferred.

(2)

As noted in paragraph [5] above, it is common ground that if the Tribunal finds that Len Lothian was not holding the goods, then Len Lothian was not “involved in the holding of” the Goods within the meaning of regulation 10(2).