Increase in instructions as business and individuals stock up for their Christmas trade

Rogers and Norton’s HMRC and Border Force team have reported an increase in instructions as business and individuals “stock up” for their Christmas trade. 

Peter Hastings comments “In the past few weeks, we have had a flurry of instructions from clients who have had their goods (alcohol and tobacco/cigarettes) seized at various locations throughout the UK. If HMRC’s officers consider the goods are for commercial purpose, for example if  the quantity exceeds the recommend guidelines of 1kg, they could seize the goods and also the car that has been used to transport the goods. We are challenging a number of seizures by way of condemnation proceedings, and  seeking the restoration of goods by way of Review and to the First Tier Tax Tribunal. In particular, we are contending that the seizure will cause hardship and that exceptional circumstances apply”.

 Peter adds, “We are  also challenging seizures for goods imported for the Christmas toy market, which HMRC have seized on the suspicion that there is some form of irregularity such as the documentation has discrepancies or the purchase cost is too low or the tariff is disputed. Recent seizures include goods valued at £60,000 and £75,000”.

The team is also busy on other HMRC and Border Force matters. Recently,  the team has been instructed to seek a VAT refund for a client in excess of £3 million, and is challenging a number of assessments where the tariff code is disputed, VAT and Duty issues, Anti-Dumping claims, and also Notices for Security under Paragraph 4 (2) a of Schedule 11 to the Value Added Tax Act 1994. The team is able to assist with both civil and criminal investigations instigated by HMRC, the appointments of Provisional Liquidators, appealing the refusal to register an applicant as an owner of excise goods under the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 and Alcohol Wholesaler Registration Scheme (AWRS).

For more information contact Peter Hastings on 01603 675603 or peter.hastings@rogers-norton.co.uk.