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Attack on Border Force Seizure procedures

31st Jan 2017
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I do not advise on excise duties, but I have seen a number of so-called ‘Restoration’ cases reach the FTT. (I have sat as a Member on several.) There is a widespread ignorance amongst appellant taxpayers as to the procedures open to them.

This recent FTT decision contains a strong attack on the current system:

The legislative separation of powers between the magistrates court and the Tribunal is a matter for Parliament but Border Force and HMRC are tasked with enforcing this confusing position and, in the view of this Tribunal, do it in a way which relies on a far greater knowledge of the system than can be reasonably expected of a member of the public.  Many individuals do challenge condemnation but whether they do so on the basis of challenging duty or to secure the return of the dutiable goods (restoration more commonly appearing to be requested for goods seized together with the dutiable goods) is unclear.  The number of cases that come before the Tribunal which are the subject of strike out applications on the grounds that the charge to duty cannot be challenged must at least be indicative that the information on procedure for challenge is not as clear as it should be in the interests of cost effective administration.

This decision can be read in full here: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC05594.html

 

 

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