KERRIE BRENNAN v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00310 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN and JUDGE NICHOLAS ALEKSANDER
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EXCISE DUTIES - appellant had arranged transport of goods (bins) – transport paperwork for bins in her name – relevance of any lack of awareness that bins contained duty unpaid tobacco - whether FTT erred in upholding assessment based on her “holding” tobacco for purposes of excise duty regulations on basis that R v Taylor and Wood had ruled that “innocent agents” could not be “holding” in circumstances where person did not have physical possession of excise goods despite CJEU’s decision in WR – no – whether FTT erred in not finding she had reasonable excuse for wrongdoing penalty on basis of decisions in Perfect – no – appeal dismissed