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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> NIALL MURPHY v Revenue & Customs (EXCISE DUTY and PENALTY - alcohol in transit found to be without UK duty paid) [2023] UKFTT 702 (TC) (01 December 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08886.html
Cite as: [2023] UKFTT 702 (TC)
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| Decision Number: | TC 08886 |
| Appellant: | NIALL MURPHY |
| Respondent: | His Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Dr Heidi POON |
| Date Of Decision: | 01/12/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | EXCISE DUTY and PENALTY - section 12 of Finance Act 1994 - Schedule 41 to Finance Act 2008 - alcohol in transit found to be without UK duty paid - seizure of goods and deemed forfeiture ¬-“ ground of appeal amendments to rely on Perfect - whether HMRC failed to exercise discretion by not assessing duty on the appellant on the basis that the appellant could not have challenged seizure for not being the owner of the goods - sub-sections 16(4) and (5) FA 1994 pertain to Tribunal-™s lack of general supervisory jurisdiction and appellate jurisdiction - reliance on the Perfect case - whether appellant an innocent agent - whether reasonable excuse - appeal dismissed |