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

By a decision dated 3 February 2015 (upheld on 5 May 2015 following an internal review) the Respondents (“HMRC”) issued an assessment to Ms Hughes (the “Appellant”) for excise duty of £213,332. The assessment related to unpaid duty in respect of cigarettes which had been seized from the Appellant’s property by Officers from the Police Service of Northern Ireland (“PSNI”).

The Appellant appealed against the assessment, and her appeal was dismissed by the First-tier Tribunal (Tax Chamber) (the “FTT”) in a decision released on 3 November 2022 (the “Decision”). The Appellant now appeals against the Decision.

We are grateful to Mr Forde and Ms Vicary for their clear and focussed written and oral submissions.