Tax & Rating

Jonathan is regularly instructed for a range of matters in this field, with particular focus on cases concerned alleged dishonest attempts to evade duty, but also with experience in non-restoration cases and condemnation proceedings. He is looking to develop his area of practice to include taxpayer-side work to compliment his HMRC-side practice.

Selected Cases

  • Shonubi v Revenue and Customs Commissioners [2024] UKFTT 641 (TC): Successful representation at appeal concerning whether a dishonest attempt had been made to import 62,000 cigarettes into the UK without duty being paid;
  • Hagi-Nicovici v Revenue and Customs Commissioners [2023] UKFTT 967 (TC): Successful representation at appeal concerning the liability of a lorry driver carrying a load of mixed beers on which duty had not been paid;
  • Sowa (t/a Nefaria Trans) v Revenue and Customs Commissioners [2023] UKFTT 87 (TC): Successful representation at two-day appeal relating to decisions to refuse restorations of vehicles used for the transportation of oil on which duty had not been paid.
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