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Ground 2 – Waiver of time limit for drawback claim (see [6] above)
Ground 2 – Waiver of time limit for drawback claim (see [6] above).
The Law
As set out above, Regulation 7(1)(a) & (6) of the EGDR make relevant provision in relation to claims for excise duty drawback. Regulation 7(1)(a) provides HMRC with the ability to waive or otherwise allow claims despite non-compliance with conditions imposed by the Regulations. Regulation 7(6) provides that, “(6) No claim for drawback shall be made if the event giving rise to the claim occurred more than three years after the duty on the goods in question was paid.”
- 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