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Introduction
Introduction
The hearing was held in order to consider:
a disclosure application made by the appellant (BSS) on 12 December 2023; and
an application to strike out the appeal made by HMRC on 30 September 2024
The substantive appeal concerns a claim made by BSS for drawback of excise duty under the Excise Duty (Drawback) Regulations 1995 (SI 1995/1046) (the ‘Drawback Regulations’) following an unsuccessful appeal against an assessment to excise duty made on 19 October 2014.
As invited by the parties, I addressed the strike out application first as, if this were successful, the disclosure application would be redundant.
The appeal is struck out on the basis that BSS’ ground of appeal that it is an eligible claimant has no reasonable prospect of success