HMRC v Europlus Trading Ltd FTC/38/2012
| Jurisdiction | UK Non-devolved |
| Judgment Date | 01 March 2013 |
| Neutral Citation | [2013] UKUT 0108 (TCC) |
| Appellant | Revenue and Customs, for the |
| Respondent | Europlus Trading Limited |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Appeal Number | FTC/38/2012 |
Appeal number: FTC/38/2012
[2013] UKUT 0108 (TCC)
Excise Duty - reclaim of excise duty on exportation of beer - appeal from the FTT’s
decision that HMRC had breac hed European law and the supplier’s human rights by
undertaking extended verification of its claim for drawback of excise duty on beer
warehoused for export - the effect of the FTT’s finding that the supplier had failed to satisfy
the duty paid drawback condition by demonstrating that excise duty had previously been
paid on the beer and had not been refunded – whether the supplier had legitimate
expectations that HMRC would not undertake such extended verification in the light of
HMRC’s existing policy – whether H MRC had changed its policy without notice to
suppliers – whether the FTT had jurisdiction to c onsider the arguments on legitimate
expectation and the European law points, or whether such claims were beyond the
jurisdiction of the FTT under sections 14 and 16 of the Finance Act 1994
IN THE UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
The Commissioners for Her Majesty’s Revenue and Customs
Appellants
- and -
Europlus Trading Limited Respondent
Tribunal:
Mr Justice Vos
Sitting in public in London on 13th, 14th and 18th February 2013
Ms Eleni Mitrophanous, instructed by the General Counsel and Solicitor to HM
Revenue and Customs, for the Appellants, the Commissioners of Her Majesty’s
Revenue and Customs
Mr David Yates, instructed by Byrne & Partners LLP, for the Respondent, Europlus
Trading Limited
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© CROWN COPYRIGHT 2013
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