Alan Knowles v Her Majesty's Revenue & Customs, E 01172
| Jurisdiction | UK Non-devolved |
| Judge | Mrs E GILLILAND |
| Judgment Date | 13 March 2009 |
| Respondent | Her Majesty's Revenue & Customs |
| Appellant | Alan Knowles |
| Reference | E 01172 |
| Court | VAT & Duties Tribunal (UK) |
E01172
Restoration of vehicle - no appeal for restoration of goods - exceptional hardship claimed - health problems and incapacity of Appellant and wife - financial position - appeal dismissed
MANCHESTER TRIBUNAL CENTRE
ALAN KNOWLES Appellant
- and -
Tribunal: Elsie Gilliland (Chairman)
John Lapthorne (Member)
Sitting in public in Birmingham on 15 January 2009
REGAN PEGGS Solicitor for the Appellant
JAMES PUZEY, Counsel, instructed by the General Counsel and Solicitor to Her Majesty’s Revenue and Customs for the Respondents
The appeal before the Tribunal is against a decision of Customs not to restore to Alan Knowles (the Appellant) his motor car a Ford Focus registration number EK05 XHJ (the vehicle) which was seized from him and forfeited on 5 March 2008. There is no appeal before us in respect of certain excise goods being carried in the vehicle and seized and forfeited at the same time. These comprised 20kgs of mixed brands of hand-rolling tobacco and 1960 cigarettes (the goods). It is claimed on behalf of the Appellant that there has been a misuse of their discretion by Customs in the decision which is set out in the review letter of 18 June 2008 and that the appeal should be allowed by the Tribunal on the grounds of exceptional hardship Both the Appellant and his wife Vicki Denise Knowles (Mrs. Knowles) gave evidence on oath of their history of poor health and the continuing difficulties including financial ones caused to them through the loss of the vehicle.
It is not in dispute that the Appellant and Mrs. Knowles were stopped and questioned by Customs at Dover Eastern Docks on 5 March 2008 driving in the vehicle having travelled from France. They said that they had also been to Belgium and that they had gone abroad for the day to shop for cigarettes and tobacco. The Appellant agreed to stay for further interview. A copy of the manuscript interview notes is in the bundle of documents produced by Customs. They were agreed and signed by the Appellant. Mrs. Knowles was interviewed by another officer and she also...
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