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Legal 500

02 April 2020

Kestutis Visockas v HMRC; (FTT)

The First-tier Tribunal released its Decision in Kestutis Visockas v The Commissioners for Her Majesty’s Revenue and Customs.

Appeal against excise duty assessment and penalty. The Tribunal dismissed the appeal holding that:

  • The Tribunal had no jurisdiction to consider whether the goods were held for personal use;
  • The EU Directives on criminal proceedings (2010/64/EU and 2012/13/EU) had direct effect but the appeal against the assessment was not ‘criminal proceedings’ and the penalty was only a ‘minor offence’ so the Appellant’s rights were not infringed.
  • The Appellant did not have a reasonable excuse.

Ben Elliott, Counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents.

To see the approved decision, click here.

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