Customs and excise quarterly update: May 2019

In this update we report on (1) changes to customs authorisations following a no-deal Brexit; (2) making declarations using traditional simplified procedures; and (3) the Pubs Code Adjudicator’s guidance on accounting for duty paid on alcohol and volumes of unsaleable draught products.

We also comment on three recent cases relating to (1) the granting of an interim injunction by the High Court pending the outcome of the taxpayer’s appeal to the First-tier Tribunal; (2) revocation of a taxpayer’s status as a registered dealer in controlled oils; and (3) the variation of directions when an appeal to the Court of Appeal was pending in a case concerning the Alcohol Wholesalers Registration Scheme.

News

Changes to customs authorisations following a no-deal Brexit

On 6 March 2019, HMRC published guidance on how leaving the EU without a deal on 31 October 2019 will affect existing authorisations to use special and simplified customs procedures or other facilitations.  Read more

Using transitional simplified procedures to make declarations

On 22 March 2019, HMRC published guidance on submitting declarations when importing to the UK from the EU using transitional simplified procedures.  Read more

Pubs Code Adjudicator publishes guidance on accounting for duty paid on alcohol and volumes of unsaleable draught products

On 10 April 2019, the Pubs Code Adjudicator published a summary of the responses it has received to the consultation which opened on 2 November 2018 on statutory guidance to ensure that pub owning businesses adopt an accurate and consistent approach to accounting for both the duty paid on alcohol supplied under a tied tenancy and the volume of draught beer and cider that will be saleable after allowing for waste.  Read more

Case reports

Q Ltd – interim injunction continued pending appeal

In Q Ltd v HMRC, in considering the balance of risk, the High Court continued an interim injunction pending the outcome of the taxpayer’s appeal to the First-tier Tribunal (FTT).  Read more

Behzad Fuels Ltd – Upper Tribunal erred in law in directing HMRC to review its decision to revoke RDCO status

In HMRC v Behzad Fuels (UK) Ltd, the Court of Appeal has held that the Upper Tribunal (UT) partly erred in directing HMRC to review its decision to revoke the taxpayer’s’ status as a registered dealer in controlled oils (RDCO) on the basis that the taxpayer was not involved in laundering fuel.  Read more

Gardner Shaw – directions subject to a pending appeal should not have been varied

In Gardner Shaw UK Ltd and others v HMRC, the Upper Tribunal (UT) has held that the First-tier Tribunal (FTT) should not have varied directions which the FTT had previously issued, when they had been the subject of an unsuccessful appeal to the UT and when an appeal to the Court of Appeal was pending.  Read more