The Excise Goods (Holding, Movement and Duty Point) Regulations, SI 2010/593, (the HMDP regulations) have been in force for several years, but there have been few decisions regarding when an ‘irregularity’ and consequent duty point arises. The recent First-tier Tribunal decision of Logfret (UK) Ltd v HMRC [2017] UKFTT 484 (TC) considered a successful appeal against assessments raised on the basis that there were deemed irregularities, and has provided some welcome clarification regarding the application and scope of the HMDP regulations.
