Market leading insight for tax experts
View online issue

Duty Calls

 
This month we return to the subject of excise duty and more specifically the appeal cases that have been heard as a result of HMRC's seizure of goods imported into the UK where HMRC claims there is liability to payment of excise duty. Broadly the background to these cases is that the appellants (who are individuals by nature of the relevant law — that is goods have to be purchased for 'own use') return to the UK from Europe with a significant quantity of tobacco and/or alcohol. Officers conclude that the goods in these cases are for a commercial purpose and have seized them and any vehicle in which the goods were carried.
The relevant law
 
It is usual at this...

If you or your firm subscribes to Taxjournal.com, 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 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top