HMRC revoked the approval of Beehive Wines to trade in duty-suspended alcohol under the Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) as a result of their non-compliance with Excise Notice 196. The original hearing of Beehive’s appeal in 2016 was amongst the first of this type, and the FTT directed that HMRC should review its decision. HMRC appealed to the Upper Tribunal, which overturned the FTT, holding that it had not correctly approached the appeal and gave important guidance to the FTT in hearing these appeals. HMRC was successful at the recent rehearing.
Amy has represented HMRC throughout. She was instructed by Edward Fyle of HMRC.
Read the new FTT decision is here.
More on the UT guidance case can be found here.