Market leading insight for tax experts
View online issue

Duty and Customs Column

Gavin McFarlane of Temple Chambers Cardiff brings us up-to-date on the latest Duty and Customs news
Since the introduction of the European Single Market in 1992 the impact of excise duty on Customs the department of state charged with its care and management has been devastating. The spectacle of cross-border shoppers being harassed by Customs officers on their return to the United Kingdom by actions which the tabloid media described as 'bullying' was unedifying by any standards; all the more so when the High Court and the Court of Appeal pointed out that the Statutory Instrument on which Customs were relying was incompatible with the European Union legislation which it was supposed to be implementing. Then the London City Bond series of cases revealed grave shortcomings within the investigation and legal services...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.