23 February 2024

Kent Couriers Limited v HMRC

This appeal concerned whether the taxpayer was the person holding goods for the purposes of Regulation 13 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (SI 2010/593) in circumstances where the goods in question were being transported for a customer of the taxpayer through a European network of independent road hauliers.

The Tribunal held that the taxpayer was not holding the relevant goods because they had neither physical possession or de facto control of them. The Tribunal found that, while the taxpayer did hold some legal rights over the goods, these rights conferred insufficient control for the purpose of the relevant test as they provided no more than “a mere legal shell”.

Sam Glover appeared for the Appellant.

A copy of the decision can be found here.