Market leading insight for tax experts
View online issue

HMRC v A G Villodre

In HMRC v A G Villodre [2016] UKUT 166 (7 April 2016) the UT found that a post clearance demand was not communicated to a debtor who had not received it but that HMRC was entitled to amend its pleadings.
Villodre is a Spanish company. It trades in garlic grown outside Spain and it exports it to the UK. In February 2005 it had bought garlic from a supplier in Bahrain and exported it to the UK. Import duty had been calculated and paid on the basis that the country of origin of the goods was India. Following an investigation the European Anti-Fraud Office (OLAF) had concluded that the garlic was of Chinese origin so that the amount of customs duty due was much higher. HMRC had then sent a post clearance demand for import duty in relation...

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.