HMRC Litigation Solicitor Secures Rapid Victory for Commercial Client
In a swift legal triumph, our specialist HMRC and UK Border Force litigation team has successfully challenged an excise assessment on behalf of a valued commercial client.
Our client was responsible for handling loads from outside England to the United Kingdom. HMRC raised an assessment, alleging that the Excise Duty point had arisen and Duty had not been paid. HMRC relied on the following legislation:
- Regulation 5 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (HMDP) which states that: “there is an excise duty point at the time when excise goods are released for consumption in the United Kingdom”.
- Regulation 6 (1) (b) HMDP which states that: “Excise goods are released for consumption in the UK at the time when the goods- ate held outside a duty suspension arrangement and UK excise duty on those goods has not been paid, relieved, remitted or deferred under a duty deferment arrangement’’.
- Regulation 10 (.1) HMDP which states that: “The person liable to pay the duty when excise goods are released for consumption by virtue 6 (1) (b)… is the person holding the excise goods at that time”.
HMRC stated that they had not been able to establish an earlier duty point in the UK and that delivery to our client’s premises was covered by The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 section 6 (1) (b). An assessment was issued under Section 12, Finance Act 1994.
Following assertive correspondence with HMRC challenging the basis of the assessment, Director and HMRC reversed and withdrew the excise assessment. This outcome highlights the importance of expert legal representation in navigating all tax disputes, showcasing our commitment to achieving a favourable outcome for our clients.
We frequently assist clients with assessments, Notices for Security, Anti-Dumping Duty claims, C18s and Declarations.
If you find yourself uncertain about your responsibilities within the excise duty process or have received a penalty from HMRC, it is crucial to seek legal advice at the earliest opportunity. Please contact Peter Hastings, Director by emailing ph@rogers-norton.co.uk
*This article is provided for general information purposes only and does not constitute legal or any other professional advice.