- Kent Couriers Ltd is a courier, haulage, and storage company that operates independently and through a network called Palletways.
- Kent was listed as the consignee of a vehicle found to contain vodka instead of soft drinks, seized by UK Border Force.
- HMRC issued Kent with an excise duty assessment and penalty assessment, which Kent appealed to the FTT.
- The FTT allowed Kent’s appeal on the excise duty assessment but upheld the penalty assessment, reducing the amount.
- The FTT determined that Kent was not “holding” the alcohol or “making the delivery” of the goods at the excise duty point.
- Kent had legal control of the goods but was acting as an agent for its customer, holding the rights and powers of legal control on trust.
- Palletways had de facto control of the goods in the course of the journey and at the excise duty point.
- The FTT considered factors such as physical possession of the goods, legal control, and de facto control in determining the “holder” of the goods at the excise duty point.
Source: rpc.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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