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

Case Number: UT/2023/000019

By remote video hearing

EXCISE DUTY – assessment in respect of duty unpaid cigarettes – whether earlier duty point could be established – whether the Appellant was “holding” the cigarettes when duty point arose – appeal dismissed

Judgment date: 29 April 2024

Before

JUDGE THOMAS SCOTT

JUDGE ASHLEY GREENBANK

Between

CHARLENE HUGHES

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Michael Forde, Counsel, instructed by Tiernans Solicitors

For the Respondents: Joanna Vicary, Counsel, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs

DECISION