![UT/2023/000019 - [2024] UKUT 00108 (TCC)](https://backend.juristeca.com/files/emisores/logo_ICfrj4g.png){kind=logo}
the ftt’s findings of fact
the ftt’s findings of fact
References below in the form FTT[x] are to paragraphs of the Decision.
In summary, the facts found by the FTT included the following:
On 20 April 2013, PSNI Officers arrived at the Appellant’s property in County Down (the “Property”) to conduct a search under the Terrorism Act 2000. The initial search was of a large industrial unit located within the grounds of the Property (the “Shed”) located 20 metres from the Appellant’s dwelling house at the Property. The Appellant was at home during the search and provided the Officers with keys to the Shed.
The search uncovered 953,260 non-duty paid cigarettes.
An additional warrant was then obtained to search the dwelling house. This search led to the discovery of cash (£57,927), a CS gas cannister and mixed contraband cigarettes. The cigarettes were concealed, and mostly comprised brands not available in the UK.
The Appellant was arrested on suspicion of fraudulent evasion of excise duty. She was interviewed under caution in the presence of her solicitor. She produced a pre-prepared signed statement and, on the advice of her solicitor, gave a “no comment” interview.
A file was submitted to the Public Prosecution Service of Northern Ireland, and a decision was taken to prosecute the Appellant. On 10 September 2018, the Appellant pleaded guilty to offences contrary to POCA and section 170(1)(a) CEMA. The offence relevant to this appeal was recorded in the Certificate of Conviction as follows:
“Count 6: Defendant on the 20th day of April 2013, in the County Court Division of Armagh and South Down, were in any way knowingly concerned in carrying, removing, depositing, harbouring, keeping or concealing or in any manner dealing with such goods as are defined in Section 170(1)(a)(i-iii) CEMA, namely 953,260 cigarettes or thereabouts and that she did so with the intention to defraud Her Majesty of any duty payable on the said goods or to evade any such prohibitions or restriction with respect to the said goods contrary to Section 170(1)(b) of CEMA.”
The Appellant’s basis of plea was described at FTT[25]:
In her Basis of Plea, the Appellant pleaded guilty on the following basis. She admitted her liability in relation to the possession of criminal property, the cash, in Count 1 and accepted her liability for items seized in her home and the alcohol found in the Shed. The prosecution could not gainsay that, whilst she allowed the Shed to be used for the storing of contraband cigarettes, that she in any way personally benefited from same. It was accepted from the CCTV footage that another individual, if not more than one, was involved in accessing, storing and removing items from the defendant’s shed. The guilty plea in respect of the cigarettes was entered on the basis of “harbouring” on behalf of another with no personal involvement in the purchase, sale, distribution or otherwise of the cigarettes.
On 16 October 2018 the Appellant was sentenced at Newry Crown Court to a custodial sentence of two years, suspended for three years.
On 3 February 2015 HMRC issued to the Appellant an assessment for excise duty of £213,332 in respect of the cigarettes found in the Shed.
At FTT[54]-[63], the FTT made findings of disputed facts. In summary, these were as follows:
The Appellant was in physical possession of the cigarettes in the Shed.
The Appellant knew that the cigarettes in the Shed were duty unpaid.
No earlier duty point than 20 April 2013 could be established in respect of the cigarettes in the Shed.