![[2025] UKUT 00315 (TCC)](https://backend.juristeca.com/files/emisores/logo_ICfrj4g.png){kind=logo}
THE APPEAL AND CROSS APPEAL
THE APPEAL AND CROSS APPEAL
As explained at [8] above, we consider the cross appeal first before turning our attention to the appeal, following the order in which matters were addressed at the hearing before us.
- 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