New powers to strengthen coastal security – Home Office
‘New powers to help target smugglers and prevent illegal entry come into force.’
Home Office, 26th may 2016
Source: www.gov.uk/home-office
‘New powers to help target smugglers and prevent illegal entry come into force.’
Home Office, 26th may 2016
Source: www.gov.uk/home-office
‘Harry Shilling and Michael Defraine have been found guilty today at the Old Bailey for their involvement in importing and possessing firearms with intent to endanger life.’
Crown Prosecution Service, 21st April 2016
Source: www.cps.gov.uk
‘A conviction for an offence contrary to section 170B(1) of the Customs and Excise Management Act 1979 was not required in order for goods to be liable to forfeiture under section 170B(2).”
WLR Daily, 16th December 2015
Source: www.iclr.co.uk
‘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.’’
11 KBW, 4th September 2015
Source: www.11kbw.com
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
‘Marble statue worth £2 million looted from a UNESCO world heritage site in war-torn country.’
Daily Telegraph, 30th March 2015
Source: www.telegraph.co.uk
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
‘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).’
Crown Prosecution Service, 18th March 2015
Source: www.cps.gov.uk
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
‘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.’
BBC News, 10th July 2014
Source: www.bbc.co.uk
‘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.’
The Independent, 10th July 2014
Source: www.independent.co.uk
‘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
‘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.’
OUT-LAW.com, 12th June 2014
Source: www.out-law.com
“A cigarette smuggler found in Spain after 12 years on the run has been sentenced to four years in jail.”
BBC News, 6th September 2013
Source: www.bbc.co.uk
“A plant nursery forced to destroy 50,000 ash trees is suing the government for failing to block imports of the tree sooner.”
The Guardian, 5th November 2012
Source: www.guardian.co.uk
“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).”
The Independent, 2nd November 2012
Source: www.independent.co.uk
“Courts have the power to make confiscation orders where an offender is absolutely or conditionally discharged.”
The Guardian, 10th October 2012
Source: www.guardian.co.uk
“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.”
OUT-LAW.com, 18th July 2012
Source: www.outlaw.com
“Britain is being taken to court by the European Commission in a battle over a £15m unpaid tax bill on imports of Chinese garlic.”
BBC News, 21st June 2012
Source: www.bbc.co.uk