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Duty Calls

McGrigors' Tax Disputes and Investigations team continues its column on customs and excise duties. This week David Anderson Partner considers some recent noteworthy cases and reports
To kick off our first article of the new year we thought we would abandon our usual format of focussing on a single duty topic and rounding up a few disparate duty issues to catch up on developments.
A couple of duty tribunal decisions caught our eye. The first was LS Express Ltd C00265 which was an inward processing relief case with some unusual facts. LS faced a post clearance demand for duty and VAT having allegedly imported the equipment and then exported it without notifying HMRC nor having 'processed' the equipment both requirements for inward processing relief. HMRC relied exclusively...

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