Rogers & Norton News

Success in the First Tier Tax Tribunal

Friday, January 29, 2016

Rogers and Norton successfully appealed a Decision not to restore rum and wine imported from Jamaica. The import documentation and declaration had been incorrectly completed by the shipper and broker, which described the rum as low alcohol beverage. However, on Appeal, the First Tier Tribunal accepted that Border Force and its Review Officer had not taken into a number of factors including (a) the financial difficulties experienced by the refusal to restore, (b) the Appellant was a new business and (c) that the declaration was not the fault of the Appellant.

Peter Hastings, acting for the Appellant comments “ Our client was delighted with the Decision and that the matter has been referred back to Border Force to reconsider the request to restore. It is essential that when a Review is sought, all points and factors to consider are detailed for Border Force to consider, and if they fail to consider each point this will help on an Appeal. If the Decision not to restore is unreasonable, the Tribunal will consider allowing the Appeal”.

Peter adds “I would also like to praise David Bedenham, counsel, of 11 Kings Bench Walk for his skilled advocacy and detailed preparation leading up to the hearing”.

The team is currently acting for businesses and individuals on a number of Border Force and HMRC matters including Appeals to the First Tier Tax Tribunal and also advising businesses on the Alcohol Wholesale Registration Scheme.