Upper Tribunal Tax and Chancery Chamber

UT/2023/000019 - [2024] UKUT 00108 (TCC)

Fecha: 16-Ene-2024

grounds of appeal

grounds of appeal

31.

The Appellant applied to the FTT for permission to appeal on nine grounds. Permission was refused for four grounds, and granted for the following five grounds:

(1)

The FTT erred in finding that the Appellant held the goods.

(2)

The FTT erred in not distinguishing the Appellant’s case from Munir.

(3)

The FTT erred in not accepting that there was an earlier duty point.

(4)

The FTT erred in holding that it was for the Appellant to identify the person assessable for the earlier duty point.

(5)

The FTT erred in holding that the principles of fairness and proportionality did not apply.

32.

The Upper Tribunal (Judge Jones) also refused permission on the four grounds for which the FTT had refused permission.

33.

Mr Forde’s skeleton argument dealt with all five of the grounds on which the Appellant had permission to appeal. However, in the hearing before us Mr Forde began by saying that the “essential focus” of his submissions would be on various arguments relating to the existence of an earlier duty point. We have, therefore, concentrated on those submissions in this decision, and discuss relatively briefly the Appellant’s other grounds of appeal insofar as they are not covered by the discussion of the earlier duty point.