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Duty and Customs Column

Gavin McFarlane of Temple Chambers Cardiff brings us up-to-date on the latest Duty and Customs news
After the travails experienced by the former Customs regimes of investigation and prosecution which led up to Operation Gestalt a new regime for prosecutions was established within HM Revenue & Customs. David Green QC a practising member of the Bar with wide experience of customs work was brought in to head up the operation and a fresh start was made which it was hoped would begin to restore the once high reputation of indirect tax prosecutions. Unfortunately for that aspiration the long run of high-profile collapses is continuing. After the overturning of convictions in duty diversion frauds drugs importations and bureaux de change cases the virus has now spread...

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