Natasha Barnes was instructed by HMRC in this appeal against HMRC’s decision to revoke the approval of Rurkhee Trading to trade in duty-suspended alcohol under the Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR). The First-tier Tribunal dismissed the taxpayer’s appeal having heard evidence from both HMRC Officers and the Appellant’s director. It found that the Appellant had failed to comply with the due diligence requirements of Excise Notice 196 and refused to contemplate that its goods might have been caught up in excise fraud.
Natasha Barnes was instructed by Owen Roberts of HMRC and the link to the judgment can be found here.