Global Trailer Rentals Limited v The Commissioners for HMRC
| Judge | TRIBUNAL MEMBER SUSAN STOTT |
| Judgment Date | 16 May 2025 |
| Neutral Citation | [2025] UKFTT 565 (TC) |
| Year | 2025 |
| Court | First-tier Tribunal (Tax Chamber) |
| Counsel | Ms Patricia Londono Of Counsel,For |
| Date | 16 May 2025 |
Neutral Citation: [2025] UKFTT 00565 (TC)
Case Number: TC09529
FIRST-TIER TRIBUNAL
TAX CHAMBER
[By remote video hearing]
Appeal reference: TC/2023/17133
Seizure of trailer under s.139(1) CEMA – initially not restored – on review restored subject
to a penalty – several errors in Review Decision – no explanation as to how the penalty was
calculated – appeal allowed
Heard on: 25 March 2025
Judgment date: 16 May 2025
Before
TRIBUNAL JUDGE ALASTAIR J RANKIN MBE
TRIBUNAL MEMBER SUSAN STOTT
Between
GLOBAL TRAILER RENTALS LIMITED
Appellant
and
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant:Mr Danny McNamee of McNamee McDonnell Solicitors
For the Respondents: Ms Patricia Londono of counsel, instructed by the General Counsel
and Solicitor to HM Revenue and Customs
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