- Appeal to First-tier Tribunal by Petmaster against HMRC’s refusal to restore 24 tonnes of cat litter seized and forfeited from an unapproved Fulfilment House
- Restoration decision refused, cat litter destroyed, any restoration would have to be by way of compensation
- Context of appeal is the third country Fulfilment House Due Diligence Scheme
- No new point of principle calling for determination, decision based on traditional and established principles
- Hearing involved 222-page bundle of relevant documentation, witness statements, skeleton arguments, and supplementary bundle
- HMRC went first at hearing, called Officer Edwards who made original decision, followed by director of Appellant and owner of Fulfilment House
- Gratitude expressed to interpreter who assisted during the hearing.
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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