Drinks and Food UK Ltd v HMRC [2025] UKUT 00315 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Jones and Judge Poole on 23 September 2025
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EXCISE DUTY – drawback claim – non compliance with three year time limit following payment of the excise duty provided by Regulation 7(6) of The Excise Goods (Drawback Regulations) 1995 (“EGDR”) - other conditions of public notice Excise Notice 207 (“EN 207”) not being complied with (the requirements to obliterate duty stamps in accordance with Duty Stamp Regulations 2006 and to provide certain documents as proof of export) – exercise of discretion to waive conditions or otherwise allow claim under Regulation 7(1)(a) – extent of the FTT’s jurisdiction to consider reasonableness of HMRC’s decision in appeal pursuant to section 16(5) of the Finance Act 1994 – whether HMRC agreed to waive the time limit for making the claim – whether other conditions satisfied