SDM European Transport v HMRC

In SDM European Transport v HMRC [2014] UKFTT 829 (21 August 2014) the UT found that an assessment to excise duty must be increased in relation to two journeys carried out by a haulier. This case was remitted back to the FTT by the UT.

SDM was the transporter and guarantor of movements of 65 consignments of spirits between duty warehouses in the UK and duty warehouses in Belgium Germany and Latvia in 2006. HMRC considered that the goods had never left the UK – or that it was impossible to ascertain where they had gone – and that SDM was therefore liable to duty in the UK (the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations SI 2001/3022).
SDM contended that the goods had arrived at the places of destination and that duty was payable in the countries of destination and not...