Today, Natasha Barnes appears in a two-day hearing before the Court of Appeal concerning the lawfulness of due diligence requirements imposed on over 3,000 businesses trading in duty suspended goods. The Claimant taxpayer, Q Ltd, also challenges the condition that all overseas traders, trading in duty suspended goods, appoint a UK-established duty representative. HMRC considers that these conditions are key tools in combatting excise fraud which costs the UK over £1 billion a year in lost tax. By contrast, Q Ltd argues that the requirements have no basis in EU law, breach the fundamental principle of freedom of movement of goods and are disproportionate.

The Court of Appeal overturned the decision of the High Court to refuse permission to apply for judicial review and retained the substantive hearing considering the wide-ranging impact of the issues in the case. Natasha is led in this matter by Jonathan Kinnear QC.