TC09657 - [2025] UKFTT 01208 (TC)

For the reasons discussed at [9](2), it is not possible to say in terms that the legal burden of proof in relation to the cycles in category (c) rests generally on HMRC or the Appellants; the question needs to be answered separately for each issue in the Appeals where this is relevant.

The issue we are concerned with is whether the amounts claimed in the decision letters and C18s are incorrect as they include consignments in category (c) where reliance needs to be placed on Article 221(4) to show a basis for liability. My answer to the burden of proof issue here is that the legal burden of proof is on HMRC to establish that they are entitled to rely on Article 221(4) to show a basis for liability in relation to consignments in category (c).