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In late 2019, he wrote to HMRC. The letter stated
In late 2019, he wrote to HMRC. The letter stated:
“Pre-notification of drawback claim and advance request for waiver of condition
We write in relation to an intended forthcoming claim on behalf …[DFUK]. In order to process this claim, DFUK will need the advance confirmation from the Commissioners that the [time-limit] condition imposed by Regulation 7(6) of the [EGDR] be waived. …
[a full background to the history is then set out together with relevant law]
We do not ask the Commissioners to decide the claim itself in advance or to comment on or decide the applicability of the other conditions. DFUK otherwise expects to be able to meet all domestic and EU conditions governing drawback, therefore this request is limited in scope and reasonable in the circumstances”.
- 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