VATupdate

Share this post on

Kent Couriers Ltd v HMRC: Excise Duty Dispute Appeal Decision [2024] UKFTT 00145 (TC)

  • 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.

Sponsors:

VAT news

Advertisements: