The Commissioners for HM Revenue and Customs v F.M.X Food Merchants Import Export Co. Ltd: [2015] UKUT 0669 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Birss on 10 December 2015.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
10 December 2015

Read the full decision in .

Customs Duty 鈥� import of Chinese garlic falsely declared as Cambodian origin 鈥� Customs Code Art 221 鈥� customs debt resulting from a criminal act 鈥� post clearance demand issued after expiry of the three year period 鈥� no express provisions in UK law extending the three year time limit 鈥� whether notification valid in the absence of such legislation 鈥� FTT held the notification invalid 鈥� appeal allowed 鈥撯�� no need for express provisions in UK law to extend the three year time limit 鈥� notification valid.

Updates to this page

Published 1 December 2016