[2025] UKUT 00315 (TCC)

UT (Tax & Chancery) Case Numbers: UT-2024-000030 & UT-2025-000007

Hearing venue: The Rolls Building

London EC4A 1NL

Heard on: 17-18 June 2025

Supplementary submissions: 9 and 21 July 2025

Judgment date: 23 September 2025

EXCISE DUTY – drawback claim – non compliance with three year time limit following payment of the excise duty provided by Regulation 7(6) of The Excise Goods (Drawback Regulations) 1995 (“EGDR”) - other conditions of public notice Excise Notice 207 (“EN 207”) not being complied with (the requirements to obliterate duty stamps in accordance with Duty Stamp Regulations 2006 and to provide certain documents as proof of export) – exercise of discretion to waive conditions or otherwise allow claim under Regulation 7(1)(a) – extent of the FTT’s jurisdiction to consider reasonableness of HMRC’s decision in appeal pursuant to section 16(5) of the Finance Act 1994 – whether HMRC agreed to waive the time limit for making the claim – whether other conditions satisfied

Before

JUDGE RUPERT JONES

JUDGE KEVIN POOLE

Between

DRINKS AND FOOD UK LIMITED

Appellant / Cross Respondent

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents / Cross Appellants

Representation:

For the Appellant: Mr Tristan Thornton tax consultant of TT Tax

For the Respondents: Ms Isabel McArdle of counsel instructed by the General Counsel and Solicitor for His Majesty’s Revenue and Customs

DECISION