TC09657 - [2025] UKFTT 01208 (TC)

Case Number: TC09657

Taylor House, London

Appeal reference: TC/2017/03077,03080,03081
TC/2019/00597,00599,00601

CUSTOMS DUTY – preliminary issues – (1) Where reliance needs to be placed on Article 221(4) of the Community Customs Code before a customs debt can be notified, on whom does the burden of proof lie? – (2) If HMRC notify a customs debt to a person who was not the “declarant” on the corresponding customs declaration, does the Tribunal have power under section 16(5) of the Finance Act 1994 to make a different person, who is party to proceedings before it and who was the declarant, liable to pay that debt?

Heard on: 17-18 July 2026

Written submissions: various dates up to 19 September2026

Judgment date: 9 October 2025

Before

TRIBUNAL JUDGE MARK BALDWIN

Between

UNIVERSAL CYCLES LIMITED
BRANDS HOLDINGS LIMITED
SPORTSDIRECT.COM RETAIL LIMITED

Appellants

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Valentina Sloane KC of counsel, instructed by Eversheds Sutherland (International) LLP

For the Respondents: Isabel McArdle and Gideon Barth of counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION