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07-11-2016 12:28 am  #1


HMRC strike out application refused

http://financeandtax.decisions.tribunals.gov.uk//judgmentfiles/j9301/TC05322.pdf

We normally say that if you are going to Tribunal you need to appeal on grounds other than the goods were for own use as (arguably) the Tribunal has no jurisdiction to decide that.

In the above case HMRC applied to have the hearing struck out on the basis that the appellant did not provide the grounds for appeal. The tribunal judge was sympathetic to the appellant and refused to strike out the appeal on the basis that just because the grounds were not stated, it did not mean that there were not any grounds for appeal..

The judge was also sympathetic to the fact that the appellant was not represented and was probably not familiar with procedure.(note that the amount of tobacco concerned was 21.5 kgs)


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