In R (on the application of Eastenders Cash and Carry) and R (on the application of First Stop Wholesale) v HMRC ([2014] UKSC 34 – 11 June 2014) the Supreme Court confirmed that HMRC has the power to detain goods pending the outcome of an enquiry.
Custom officers had entered the warehouses of Eastenders and First Stop to inspect consignments of alcoholic goods. Eastenders’ employees were unable to provide documents evidencing that duty had been paid on the goods whilst the ‘duty paid’ stamps on the goods held by First Stop were defective. The officers therefore decided to detain the goods found in both warehouses pending the outcome of further enquiries.
Some of the goods were forfeited at the end of the enquiries and some were returned. The appeal turned on the returned goods. Both companies applied for judicial review of the decision...
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In R (on the application of Eastenders Cash and Carry) and R (on the application of First Stop Wholesale) v HMRC ([2014] UKSC 34 – 11 June 2014) the Supreme Court confirmed that HMRC has the power to detain goods pending the outcome of an enquiry.
Custom officers had entered the warehouses of Eastenders and First Stop to inspect consignments of alcoholic goods. Eastenders’ employees were unable to provide documents evidencing that duty had been paid on the goods whilst the ‘duty paid’ stamps on the goods held by First Stop were defective. The officers therefore decided to detain the goods found in both warehouses pending the outcome of further enquiries.
Some of the goods were forfeited at the end of the enquiries and some were returned. The appeal turned on the returned goods. Both companies applied for judicial review of the decision...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
