Nu-Pro v HMRC

Cathya Djanogly

In Nu-Pro v HMRC [2018] UKUT 302 (26 September 2018) the UT confirmed the FTT’s finding that the company had been ‘obviously negligent’ and that HMRC had therefore been entitled to issue a C18 post clearance demand notice (Customs Code).

Nu-Pro operates in the aerospace and defence industries providing a number of services including machining sub-assembly and general processing. Inward processing relief is a system for relief of customs duties and VAT on imports of goods from outside the EU which are processed inside the EU and then re-exported.

Nu-Pro had obtained an inward processing authorisation (IPA) in 2011 and applied for its renewal in April 2014. This had prompted a visit by HMRC which had found that many IP returns (required under the IPA) were outstanding. Nu-Pro had undertaken to submit all the returns by 30 May 2014 but despite HMRC’s help had...

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