TC09667 - [2025] UKFTT 01254 (TC)

HMRC also rely on Kent Couriers Ltd v HMRC [2024] UKFTT 145 (TC) at [30] in which Judge Beare held that only one person may be holding goods at a given excise point. However they submit lack of identifiability of a person who would otherwise be a holder (if identified) can make another a holder.

Len Lothian rely on Bunting v HMRC [2024] UKFTT 431 (TC) in which Judge Staker considered storage units that were rented out on a farm. He considered a number of instances where a person does not have such physical possession of excise goods merely because they own the property on which the goods are being held by a third party. These included (at [36]) a self-storage unit business. However, whilst in many circumstances this may be the case, it is clear that a detailed consideration of the facts is necessary in each case and the starting point must be physical possession.