- FTU Pod Trans, a Polish haulage company, lost its appeal against HMRC’s excise duty and penalty assessments.
- FTU’s vehicle was intercepted in France carrying concealed cigarettes with false paperwork.
- HMRC issued an excise duty assessment of £472,378 and a penalty of £307,045, claiming deliberate concealment by FTU.
- FTU accepted the job through an online portal without fully verifying the individual’s identity.
- The FTT determined FTU was “holding” excise goods under UK regulations and liable for the duty.
- The wrongdoing penalty was upheld but reduced, as FTU’s behavior was not deliberate but lacked due diligence.
- FTU’s partial disclosure to HMRC led to an 85% penalty reduction, with no special circumstances for further reduction.
- The decision highlights that logistics companies can be liable for excise duty if they have de facto or legal control over goods.
Source: rpclegal.com
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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