[2024] UKUT 00321 (TCC)

There was no explanation of this ground in the Application or by the Applicant at the hearing before me. There is no basis provided to show that the finding that the Applicant’s case was “rather weak” should be disturbed. The FTT explained that there was no indication that the Applicant would seek to dispute the evidence proffered by HMRC. This has not been challenged. Furthermore, the Applicant has not sought in his attempted appeal (for which he was represented) to indicate that he was not the person on whom the excise duty should have been assessed because he was not the person who was, or should be, treated as “holding” the goods at the time of their seizure. Instead, the Applicant focussed at the hearing before me on the amount of the penalties which he says are disproportionate (and to which I turn next).

Ground 3 is therefore unarguable and I refuse permission to appeal on this ground.