The Commissioners for HM Revenue and Customs v SDM European Transport Limited: [2013] UKUT 0251 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Hellier on 20 May 2013.

Read the full decision in The Commissioners for HM Revenue and Customs v SDM European Transport Limited: [2013] UKUT 0251 (TCC).

Excise duty – whether spirits delivered to declared destinations - did First-tier Tribunal wrongly consider that it could not reach a decision that implied dishonesty on part of Appellant? – held no - did First-tier Tribunal wrongly hold that HMRC had burden of proof? – held no - whether First-tier Tribunal made findings of fact that were not open to it or otherwise err in its approach to the evidence? – held that First-tier Tribunal failed to give adequate reasons for conclusion that all journeys took place as described in face of contradictory evidence – appeal allowed in part – case remitted.

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