David Bedenham Discusses HMRC’s Alcohol Wholesalers Registration Scheme that Commences on 1 October 2015 – 11 KBW

‘Alcohol duty fraud costs the treasury an estimated £1 billion per annum. HMRC has stated that
‘the wholesale sector is the major point where illicit alcohol is diverted by organised criminals into retail supply chains…this link in the supply chain is vulnerable because it is the only activity not required to be authorised by HMRC…Introducing a requirement for wholesalers to register with HMRC will address this and reduce opportunities for fraud.’’

Full story

11 KBW, 4th September 2015

Source: www.11kbw.com

Liberties, Customs and the Free Flow of Trade – Speech by the Master of the Rolls

Liberties, Customs and the Free Flow of Trade (PDF)

Speech by the Master of the Rolls

4th Annual British Irish Commercial Law Forum, 23rd April 2015

Source: www.judiciary.gov.uk

Court sits at British Museum for first time as judge studies looted Libyan sculpture – Daily Telegraph

Posted March 31st, 2015 in artistic works, courts, customs and excise, news, theft by sally

‘Marble statue worth £2 million looted from a UNESCO world heritage site in war-torn country.’

Full story

Daily Telegraph, 30th March 2015

Source: www.telegraph.co.uk

Regina v Doran and another – WLR Daily

Regina v Doran and another [2015] EWCA Crim 384; [2015] WLR (D) 129

‘A surveillance operation mounted by Revenue and Customs because they suspected that a consignment of cigarettes were being imported with the purpose of evading the duty payable did not result in a disconnection between the goods and the importers. Revenue and Customs were thereby monitoring the import, not controlling it, so that a judge was entitled to find that the importers were “holding” the goods within the meaning of regulation 13(1) of the Tobacco Products Regulations 2001 and, by that means, were retaining their connection with the goods at the excise duty point.’

WLR Daily, 17th March 2015

Source: www.iclr.co.uk

Court of Appeal rejects tobacco smugglers’ attempts to write off confiscation orders worth more than £2.7m – Crown Prosecution Service

Posted March 20th, 2015 in confiscation, Crown Prosecution Service, customs and excise, news by tracey

‘On Tuesday 17 March 2015, The Court of Appeal rejected an attempt by Robert Doran and Patrick Gray to write off confiscation orders made against them for £1,456,325.00 and £1,244,982.44 respectively, finding in favour of the Crown Prosecution Service (CPS).’

Full story

Crown Prosecution Service, 18th March 2015

Source: www.cps.gov.uk

CC & C Ltd v Revenue and Customs Comrs – WLR Daily

Posted January 6th, 2015 in appeals, customs and excise, jurisdiction, law reports, tribunals by sally

CC & C Ltd v Revenue and Customs Comrs [2014] EWCA Civ 1653; [2014] WLR (D) 557

‘In exceptional cases, the court could entertain a claim for judicial review of a decision, under section 100G(5) of the Customs and Excise Management Act 1979, to revoke the registration of a registered excise dealer and shipper and could make an order for interim re-registration pending determination of that claim where it was arguable that the decision was not simply unreasonable but was unlawful on some other ground, such as being an abuse of power or improper or taken in bad faith.’

WLR Daily, 19th December 2014

Source: www.iclr.co.uk

Brussels takes UK to court over boats using red diesel – BBC News

Posted July 11th, 2014 in customs and excise, EC law, energy, news, taxation by sally

‘The European Commission is taking the UK to court in a long-running row over its policy of allowing leisure boats to use lower-taxed red diesel.’

Full story

BBC News, 10th July 2014

Source: www.bbc.co.uk

Campaign group is ‘appalled’ after proposed case accusing defence companies of torture equipment marketing collapses – The Independent

‘State prosecutors were yesterday accused of “abject failure” to ensure two defence companies answer allegations of marketing torture equipment at the world’s largest arms fair in London after a private case against the firms collapsed.’

Full story

The Independent, 10th July 2014

Source: www.independent.co.uk

Regina (Eastenders Cash and Carry plc and others) v Revenue and Customs Commissioners; Regina (First Stop Wholesale Ltd) v Revenue and Customs Commissioners – WLR Daily

Regina (Eastenders Cash and Carry plc and others) v Revenue and Customs Commissioners: Regina (First Stop Wholesale Ltd) v Revenue and Customs Commissioners: [2014] UKSC 34; [2014] WLR (D) 262

‘Although customs could only exercise the power under section 139(1) of the Customs and Excise Management Act 1979 to detain goods when those goods were actually liable to forfeiture, they had a general power to detain goods which was ancillary to their power to examine them and conduct and investigation to ascertain whether they were so liable.’

WLR Daily, 11th June 2014

Source: www.iclr.co.uk

R (on the application of Eastenders Cash and Carry plc and others (Respondents) v The Commissioners for Her Majesty’s Revenue and Customs (Appellant) – Supreme Court

R (on the application of Eastenders Cash and Carry plc and others (Respondents) v The Commissioners for Her Majesty’s Revenue and Customs (Appellant) [2014] UKSC 34 (YouTube)

Supreme Court, 11th June 2014

Source: www.youtube.com/user/UKSupremeCourt

Supreme Court: “reasonable suspicion” entitled customs officers to detain goods pending tax enquiries – OUT-LAW.com

Posted June 13th, 2014 in customs and excise, fraud, judicial review, news, search & seizure, taxation by sally

‘Officers from HM Revenue and Customs (HMRC) are entitled to detain goods pending further investigation where they have “reasonable grounds to suspect” that excise duties have not been paid, the Supreme Court has confirmed.’

Full story

OUT-LAW.com, 12th June 2014

Source: www.out-law.com

Most-wanted cigarette smuggler jailed after 12 years on run- BBC News

Posted September 9th, 2013 in assets recovery, customs and excise, fraud, news, sentencing by tracey

“A cigarette smuggler found in Spain after 12 years on the run has been sentenced to four years in jail.”

Full story

BBC News, 6th September 2013

Source: www.bbc.co.uk

Ash dieback: government faces legal action over slow response – The Guardian

Posted November 5th, 2012 in customs and excise, environmental protection, news, trees by sally

“A plant nursery forced to destroy 50,000 ash trees is suing the government for failing to block imports of the tree sooner.”

Full story

The Guardian, 5th November 2012

Source: www.guardian.co.uk

Man who hid 14 million cigarettes in refrigerated lorries carrying fruit and vegetables is jailed – The Independent

Posted November 5th, 2012 in confiscation, customs and excise, news, sentencing, tax evasion, VAT by sally

“A freight distribution manager who hid more than 14 million cigarettes in refrigerated lorries carrying fruit and vegetables, to evade an estimated £2.5 million in duty and VAT, has been jailed, according to HM Revenue and Customs (HMRC).”

Full story

The Independent, 2nd November 2012

Source: www.independent.co.uk

R v Varma – headnotes – The Guardian

Posted October 11th, 2012 in appeals, conditional discharge, confiscation, customs and excise, news by sally

“Courts have the power to make confiscation orders where an offender is absolutely or conditionally discharged.”

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The Guardian, 10th October 2012

Source: www.guardian.co.uk

Wig seller failed to provide consumer with supplier’s address in breach of distance selling rules, rules ad watchdog – OUT-LAW.com

Posted July 19th, 2012 in advertising, customs and excise, news, sale of goods by tracey

“An online toupee-seller broke advertising rules by not providing customers with the address of its foreign supplier and not explaining that customers returning goods would have to pay customs duty, the UK’s advertising watchdog has ruled.”

Full story

OUT-LAW.com, 18th July 2012

Source: www.outlaw.com

UK in EU legal stink over garlic from China – BBC News

Posted June 22nd, 2012 in customs and excise, EC law, food, news by tracey

“Britain is being taken to court by the European Commission in a battle over a £15m unpaid tax bill on imports of Chinese garlic.”

Full story

BBC News, 21st June 2012

Source: www.bbc.co.uk

Regina (Eastenders Cash & Carry plc and another) v Revenue and Customs Commissioners (No 2) – WLR Daily

Regina (Eastenders Cash & Carry plc and another) v Revenue and Customs Commissioners (No 2) [2012] EWCA Civ 689; [2012] WLR (D) 159

“The protection against costs provided to HM Revenue and Customs by section 144(2) of the Customs and Excise Management Act 1979, in respect of proceedings brought against them on account of the seizure or detention of any thing on reasonable grounds, applied to claims for judicial review.”

WLR Daily, 22nd May 2012

Source: www.iclr.co.uk

Four jailed for alcohol-smuggling VAT and tax fraud – The Guardian

Posted February 13th, 2012 in customs and excise, fraud, news, sentencing, VAT by sally

“Four members of a criminal gang have been jailed for their roles in one of the biggest alcohol-smuggling frauds ever uncovered in Britain.”

Full story

The Guardian, 10th February 2012

Source: www.guardian.co.uk

Regina (Eastenders Cash & Carry plc and another) v Revenue and Customs Commissioners – WLR Daily

Posted January 25th, 2012 in appeals, customs and excise, forfeiture, law reports by sally

Regina (Eastenders Cash & Carry plc and another) v Revenue and Customs Commissioners [2012] EWCA Civ 15; [2012] WLR (D) 6

“Section 139(1) of the Customs and Excise Management Act 1979 gave customs officers power to detain goods only where they were ‘liable to forfeiture’ in the sense that the relevant facts empowering the court to order forfeiture actually existed; it was not enough that the relevant officer reasonably suspected that such facts might exist in respect of goods which were under investigation.”

WLR Daily, 20th January 2012

Source: www.iclr.co.uk