The Commissioners for HM Revenue and Customs v SDM European Transport Limited: [2015] UKUT 0625 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Cannan on 19 November 2015.

Read the full decision in The Commissioners for HM Revenue and Customs v SDM European Transpot Limited: [2015] UKUT 0625 (TCC).

EXCISE DUTIES — duty suspended movements of goods — movements not correctly discharged — appellant guarantor of movements — whether shown that goods arrived at intended destination and diverted thereafter or did not arrive — burden of proof — First-tier Tribunal finding that goods shown to have arrived in all but two cases — whether sustainable conclusion — no — jurisdiction of Upper Tribunal considered — appeal substantially allowed by casting vote of the presiding judge — decision re-made — save for one movement, none of goods shown to have arrived — respondent liable for duty as guarantor.

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