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- Heading
- INTRODUCTION
- BACKGROUND – HMRC’S REFUSAL OF EXCISE DUTY DRAWBACK CLAIM
- THE APPEAL AND CROSS APPEAL
- THE CROSS APPEAL
- to provide for the determination of the person on whom any such entitlement is conferred
- The FTT’s powers on appeal against a drawback decision
- The FTT Decision
- HMRC’s submissions
- The FTT’s lack of a general public law jurisdiction
- Specific considerations applicable to s16(5) FA 94
- Discussion and Analysis
- The public law jurisdiction of the FTT
- Ground 2 – Waiver of time limit for drawback claim (see [6] above)
- HMRC’s original and review decisions
- The FTT Decision
- In late 2019, he wrote to HMRC. The letter stated
- The letter was sent under a covering email which stated
- HMRC’s submissions
- Discussion and Analysis
- Ground 1 – Procedural irregularity (see [6] above)
- Discussion and Analysis
- THE APPEAL Ground 1 – Compliance with de-stamping obligations (see [5] above)
- Actions required if goods carry fiscal marks or duty stamps
- Ground 2 – Evidence of export (see [5] above)
- What supporting evidence do I need to submit with my drawback claim form?
- The supporting evidence you need to submit with your drawback claim form
- HMRC’s submissions
- Discussion and analysis
- Discussion and Analysis
- Conclusions